HQ 957201: Seat, Shower; Essential character, NYRL 890551 revoked

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 957201

                        December 21, 1994



CLA-2 CO:R:C:M 957201 DFC

CATEGORY: Classification

TARIFF NO.: 9401.79.00


Mr. Ken Hashimoto
Expediters International of Washington, Inc.
578 Eccles Avenue
South San Francisco, CA 94080


RE: Seat, Shower; Essential character, NYRL 890551 revoked

Dear Mr. Hashimoto:

     This is in reference to New York Ruling Letter (NYRL) 890551
issued to you on September 28, 1993, by the Area Director of
Customs, New York Seaport, concerning the tariff classification
under the Harmonized Tariff Schedule of the United States (HTSUS)
of shower seat.  We have reviewed that ruling, issued in 
response to your letter of August 26, 1993, on behalf of
Innovative Lifestyles, Inc., and determined that it is in error.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as 
amended by section 623 of Title VI(Customs Modernization) of the 
North American Free Trade Agreement Implementation Act, Pub. L.
103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), 
notice of the proposed revocation of NYRL 890551 was published 
November 16, 1994, in the Customs Bulletin, volume 28, Number 
45/46.

FACTS:

     The merchandise involved consists of a Timbo King Shower
Seat for the bathtub, Model no. TSS-031.  According to the
literature provided, the shower seat is used in the bathtub to
make a shower safe, relaxing and comfortable.  It is constructed
of a solid aluminum alloy with cushion rings and double-sided AbS
plastic pads and has a loading capacity of up to 300 pounds.  All
edges are contoured for extra safety.  It is suitable for adults
and children and the hygienic white color matches and bathroom
decor.  The dimensions with hanging arms non-extended are
approximately 25.6 inches L x 11.8 inches W x 7.9 inches H.  With
arms fully extended, the dimensions are 39.4 inches L x 11.8
inches W x 7.9 inches H.
                                2

     In New York Rulings Letter (NYRL) 890551, the Area Director
of Customs found that the essential character of the shower seat
was imparted by its aluminum components and classified it under
subheading 9403.20.00, HTSUS, which provides for other metal
household furniture.  The applicable rate of duty for this
provision is 4% ad valorem.

ISSUE:

     Is the shower seat classifiable under subheading 9403.20.00,
HTSUS?

LAW AND ANALYSIS:

     Classification of goods under the HTSUS is governed by the 
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided 
such heading or notes do not otherwise require, according to [the
remaining GRI's]."  In other words, classification ig governed
first by the terms of the headings of the tariff and any relative
section or chapter notes.

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive,
should be looked to for the proper interpretation of the HTSUS.
See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1988).  The EN to
heading 94.03, at page 1578, reads in pertinent part that "[t]his
heading covers furniture and parts thereof, not covered by the
previous headings. . . ."  Thus, classification of the product
under subheading 9403.20.00, HTSUS, is precluded because the
shower seat is provided for under another previous heading.
Subheading 9401.79.00, HTSUS, provides for seats (other than
those of heading 9402) whether or not convertible into beds, and
parts thereof, other seats, with metal frames, other, household.

     Inasmuch as the Timbo King Shower Seat is covered by
subheading 9401.79.00, HTSUS, classification under subheading
9403.20.00, HTSUS, is precluded.

                                3


HOLDING:

     The shower seat is dutiable at the rate of 4% ad valorem
under subheading 99401.79.00, HTSUS.

     NYRL 890551 dated September 23, 1993, is hereby revoked.  In 
accordance with section 625, this ruling will become effective
60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice of position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).


                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division