CLA-2-74:RR:NC:N1:113 G85952

Mr. Dominic Teh
Sun Bay International
5250 W. Century Blvd., Suite 608
Los Angeles, CA 90045

RE: The tariff classification of a brass showerhead from Taiwan

Dear Mr. Teh:

In your letter dated December 26, 2000, on behalf of Touch of Brass, you requested a tariff classification ruling.

The sample you provided is a chrome-plated, brass showerhead. The showerhead is designed to change the pattern of the water flow, but cannot turn the flow on or off.

The applicable subheading for the showerhead will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, other, other, other, other, brass plumbing goods not elsewhere specified or included. The rate of duty will be free.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division