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NY N011225




June 6, 2007

CLA-2-39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3922.10.0000

Mr. Bob Hogan
Roga & Kopyta International Trading Inc.
4065 Onondaga Blvd
Camillus, NY 13031

RE: The tariff classification of a steam shower unit from China

Dear Mr. Hogan:

In your letter dated May 13, 2007 you requested a tariff classification ruling.

The submitted illustration and documentation depicts and describes an item identified as a Steam Shower Unit. This unit is essentially a shower stall or enclosure that incorporates additional features that are situated in the ceiling and back panels, such as a steam generator, 6 body massage jets, ozone sterilization function, overhead rainfall showerhead, multifunctional handheld showerhead, computer control panel, digital timer and water temperature control, temperature detecting system, FM radio with Hi-Fi surround sound speaker system, hand-free telephone with microphone and keypad, blue fluorescent lighting, overhead light, ventilation fan and storage shelves.

The hand-free telephone can be answered with a push of a button and at that time the radio automatically stops, as one of the speakers acts as an earphone. The microphone and keypad for the hand-free telephone are located on the computer control panel. The ozone sterilization function of the steam shower unit kills bacteria that typically grow in a humid environment.

The back panel, top and base are all made of 100% acrylic reinforced with fiberglass. The door is made of 5 millimeter glass with a stainless steel frame. Adjustable stainless steel legs are attached at the bottom of the fiberglass reinforced acrylic base, to adjust the stability of the base if the floor is uneven. All of the above stated components will be packed in several corrugated boxes which will be contained in one wood crate and imported in one shipment.

The applicable subheading for the Steam Shower Unit will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths, shower bathsof plastics: baths, shower baths, sinks and washbasins. The rate of duty will be 6.3 percent ad valorem.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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