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NY 893847




February 7, 1994

CLA-2-39:S:N:N6:343 893847

CATEGORY: CLASSIFICATION

TARIFF NO.: 3922.10.0000

Mr. Walter White
311-3193 Walnut Road
Ketowna, British Columbia
Canada V1W3T6

RE: The tariff classification of a portable sauna/shower from Canada.

Dear Mr. White:

In your undated letter, received in this office on January 12, 1994, you requested a classification ruling.

You have submitted pictures, a swatch of polypropylene material and a value breakdown for a portable sauna/shower to be used with recreational vehicles. The sauna/shower consists of a fiber glass base, a small stainless steel steam tank, polypropylene tenting, aluminum and metal pipe, 2 folding stools, a 1 gallon shower with spray nozzle, 3 feet of copper line, and 10 feet of plastic hose.

The sauna/shower collapses to a circular unit 10" high by 42" across. All the items listed above are stored inside the collapsed sauna/shower unit and will be shipped as one package. We have determined that the plastic, including the polypropylene tenting, (which is actually a woven textile fabric visibly coated with polypropylene on both sides) is the essential character of the set. The plastic comprises the chief value of the item, the largest surface area and the chief functional component.

The applicable subheading for the portable sauna/shower will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware of plastics. The general rate of duty will be 6.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


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