CLA-2-84:OT:RR:NC:1:102
Ms. Maria E. Celis
Neville Peterson LLP
17 State Street-19th Floor
New York, NY 10004
Dear Ms. Celis:
RE: The tariff classification of handheld showerhead assemblies from China.
Dear Ms. Celis:
In your letter dated September 30, 2013, on behalf of your client Gerber, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you.
The products to be imported are four different styles of handheld showerheads.
Model Nos. 49-204, 49-206 and 49-207 are all described as Spray Kits for Gerber Roman Tub Faucets. Each of these assemblies comes with a brass shower head, a flexible hose and a base. Models 49-204 and 49-207 are traditional round showerheads while 49-206 is a shower wand. Once installed onto the tub, water is directed to the sprayer by a diverter valve located within the showerhead. This valve is activated by a push button and has a pressure rating of 80 psi (551.58 kPa).
Model No. 44-735 is referred to as the ADA Shower System. It consists of a plastic showerhead, flexible hose, bracket and grab bar. This item does not contain a diverter valve.
The applicable subheading for Models 49-204, 49-206 and 49-207 will be 8481.80.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, other appliances, hand operated, of copper, having a pressure rating under 850 kPa, bath and shower faucets. The rate of duty will be 4 percent ad valorem.
The applicable subheading for Model 44-735 will be 3924.90.5650, HTSUS, which provides tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics, other, other, other. The rate of duty will be 3.4 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, we do not agree.
Whether or not imports meet specifications (if any apply) in the American with Disabilities Act (ADA) Accessibility Guidelines does not determine whether or not they are classifiable in 9817.00.96.
For these items, from a review of the internet, many similar shower heads are routinely sold for ordinary residential and hotel use with tubing, as opposed to fixed attachment to a pipe. Commonly, the primary advantage is indicated as enabling the user to choose the areas for more or less spray due to personal preference, while washing one’s hair, a dog, etc. Likewise, many are sold for use separately or as part of a system which allows their height to be adjusted and maintained by use of a locking mechanism which can slide on a vertical bar. Commonly, the primary advantage is indicated as being for children. We note that the vertical bars are not designed for use as grab bars and would not, in fact, be particularly useful as such given their placement, including having a shower head and its spray in the way of grabbing, and their lack of unusually secure attachment to the wall.
Items which are either identical or very similar are routinely sold by ordinary plumbing supply stores, with no reference to compliance with the ADA.
Unlike walk-in tubs, which are much more advantageous for those with severe mobility handicaps, but have major inconveniences for those who are not, there is a substantial market for these items whether or not frequent use by one or more individuals with severe mobility disabilities is expected.
Although these items would be useful in showering for a person on a seat, that possibility is not sufficient for classification in 9817.00.96, HTSUS. As in Headquarters Ruling Letters 950772, dated March 3, 1992, and 966791, dated January 16, 2004, even the advantages to those with severe, permanent or chronic handicaps is not sufficient when other advantages to the non-handicapped are significant and are likely to lead to sales of the item independent of any use by the handicapped.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division