CLA-2-69:RR:NC:2:227 C89982
Mr. Roger L. McMurray
The Advanced Group
1030 Tresure Lane
Vero Beach, FL 32963
RE: The tariff classification of electric ceramic toilets from Mexico,
Colombia, Turkey and India.
Dear Mr. McMurray:
In your letter dated June 15, 1998, you requested a tariff classification
ruling.
The subject merchandise is tankless elongated electronic toilets, composed
of vitreous china, which consist of the following sections: a pedestal-like
bottom section that is bolted to the floor; and the bowl that contains a small
fractional electric motor situated at its bottom portion in noting that the bowl
can be separated from the pedestal. It is stated that these electronic toilets
will be assembled with the appropriate electrical componentry and switches and
then imported as a finished final product (weighing less than 75 pounds) to the
United States.
The applicable subheading for these electric toilets will be 6910.10.00,
Harmonized Tariff Schedule of the United States (HTS), which provides for
ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet
bowls, flush tanks, urinals and similar sanitary fixtures: of porcelain or
china. The general rate of duty will be 6.1 percent ad valorem.
Articles classifiable under subheading 6910.10.00,HTS, which are products
of Colombia, Turkey and India are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations. However, the GSP expired June 30, 1998 and has not been extended.
Congress may choose to renew GSP retroactively. In that case, the GSP provision
cited herein may apply retroactively.
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 George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division