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S-416, S-417 Reg. W BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM INTERPRETATION OF LAW OR REGULATION December 31, 1941 W-120. The classification "Plumbing and sanitary fixtures designed for household use" does not include piping or other plumbing supplies not a part of such fixtures, although these items may fall within tho classification of materials and services referred to in Group E-l of Part 1 of the Supplement. It is to be noted, however, that for purposes of determining the maximum amount of credit, the bona fide cash purchase price of the fixtures includ.es the cost of accessories such as faucets, cabinets, or shower attachments installed with the fixtures. Also included in the bona fide cash purchase price of the fixtures is the cost of installation of the fixtures ana accessories but not the cost of installation of separate piping and fittings. W-I21. The classification "Water pumps designed for household use" includes windmills designed for pumping water to a tank from which the water is piped for various uses. The windmill is the principal part of the pumping mechanism in these cases and therefore is included even though purchased separately.