The tariff classification of a bidet kit from Korea

NY 892216 December 6, 1993 CLA-2-84:S:N:N3:102 892216 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Dr. Galal Abdo Business & Trading Consultants 350 Revere Beach Boulevard, Suite 10-10G Revere, MA 02151 RE: The tariff classification of a bidet kit from Korea Dear Dr. Abdo: In your letter dated November 2, 1993 you requested a tariff classification ruling. The item in question here is an aftermarket bidet kit sold under the brand name "Hi-Q Bidet". The kit consists of a stainless steel ball-shaped housing containing a manually actuated brass valve; a brass tee adapter; a plastic supply hose; and a stainless steel nozzle. The unit is attached to an existing toilet bowl and connects to the existing plumbing via the tee adapter. To activate the bidet the user just pushes down on a button located at the top of the ball. We view the essential character of this set to be imparted by the manually operated brass valve. In a subsequent conversation you informed us of a second version of this unit that would contain, in addition to all of the foregoing, a brass check valve on the supply tube and a brass shutoff valve on the tee adapter. The applicable subheading for the Hi-Q Bidet will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of brass, having a pressure rating under 850 kPa (125 psi). The rate of duty will be 5.6 percent ad valorem. 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