The tariff classification of a bidet adaptor from Argentina

NY 889509 September 17, 1993 CLA-2-84:S:N:N3:102 889509 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Mr. Raul Christiansen 16 Buckingham Road Marlton, N.J. 08053 RE: The tariff classification of a bidet adaptor from Argentina Dear Mr. Christiansen: In your letter dated August 6, 1993 you requested a tariff classification ruling. The item in question is a bidet adaptor for a home toilet. The unit is made of cast brass and, according to your letter, is silver-plated. It consists of three main sections; a pipe connection to the existing plumbing, a hand operated control valve, and a spray head The applicable subheading for the bidet will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, of copper or alloy thereof (brass), hand operated, having a pressure rating under 850 kPa (125 psi). The duty rate will be 5.6 percent ad valorem. Articles classifiable under subheading 8481.80.1050, HTS, which are products of Argentina are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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, Jean F. Maguire Area Director New York Seaport