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NY C89982


August 5, 1998

CLA-2-69:RR:NC:2:227 C89982

CATEGORY: CLASSIFICATION

TARIFF NO.: 6910.10.00

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,


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