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The tariff classification of a toilet handle and a brass pop-up drain assembly from China
Issued May 20, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86400 (May 20, 1998)
Tariff classification
HTS codes: 8481.90.3000, 8481.80.1050
Headings: 8481
Product description
The "toilet handle" is a steel, hand operated actuator for the flushing mechanism of a toilet. When installed on a toilet, the handle allows the flush valve located within the toilet's water tank to be operated. The "brass pop-up drain assembly" is a brass drain assembly for a lavatory sink. The assembly contains a hand operated closure mechanism to control the flow of water out of the sink basin.
CBP rationale
The applicable subheading for the toilet handle will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated valves of iron or steel.
Full text
NY C86400 May 20, 1998 CLA-2-84:RR:NC:1:102 C86400 CATEGORY: Classification TARIFF NO.: 8481.90.3000, 8481.80.1050 JM Industries 1201 Drew Street Clearwater, Florida 33755 RE: The tariff classification of a toilet handle and a brass pop-up drain assembly from China Dear Sir or Madam: In your undated letter, received by this office on April 13, 1998, you requested a tariff classification ruling. The items in question are identified as a "toilet handle", a "brass pop-up drain assembly". Samples were submitted for review. The "toilet handle" is a steel, hand operated actuator for the flushing mechanism of a toilet. When installed on a toilet, the handle allows the flush valve located within the toilet's water tank to be operated. The "brass pop-up drain assembly" is a brass drain assembly for a lavatory sink. The assembly contains a hand operated closure mechanism to control the flow of water out of the sink basin. The applicable subheading for the toilet handle will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated valves of iron or steel. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the pop up drain assembly will be 8481.80.1050, HTSUS, which provides for hand operated valves of copper, having a pressure rating under 850 kPa. The rate of duty will be 4.3 percent ad valorem. 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 Kenneth T. Brock at 212-466-5493. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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