C87318 C8 Ruling Active

The tariff classification of various articles from China

Issued May 21, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4016.93.5050, 8481.90.5000, 8481.80.3090

Headings: 4016, 8481

Product description

The "tank to bowl gasket" is a gasket made of a rubber-like material, the composition of which is not specified, and is used to seal the connection between the water tank and bowl in a two-piece toilet. The "tub knob" is a plastic handle for a tub/shower faucet. The "11/4 tub drain" and the "11/2 tub drain" are plated-steel drain fittings made for bathtubs and contain a hand operated closure to control the flow of water out of the tub. The "lave knob" is a plastic handle for a lavatory faucet.

CBP rationale

The applicable subheading for the tank to bowl gasket, if made of rubber, will be 4016.93.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other gaskets and seals as other articles of vulcanized rubber, other than hard rubber. The applicable subheading for the 11/4 and 11/2 tub drains will be 8481.80.3090, HTSUS, which provides for other hand operated valves of steel. The applicable subheading for the tub and lave knobs will be 8481.90.5000, HTSUS, which provides for parts of hand operated valves.

Full text

NY C87318 May 21, 1998 CLA-2-84:RR:NC:1:102 C87318 CATEGORY: Classification TARIFF NO.:4016.93.5050, 8481.80.3090, 8481.90.5000 JM Industries 1201 Drew Street Clearwater, Florida 33755 RE: The tariff classification of various articles from China Dear Sir or Madam: In your undated letter, received by this office on April 30, 1998, you requested a tariff classification ruling. The items in question are identified as a "tank to bowl gasket", a "tub knob", an "11/4 tub drain", an "11/2 tub drain" and a "lave knob". Samples were submitted for review. The "tank to bowl gasket" is a gasket made of a rubber-like material, the composition of which is not specified, and is used to seal the connection between the water tank and bowl in a two-piece toilet. The "tub knob" is a plastic handle for a tub/shower faucet. The "11/4 tub drain" and the "11/2 tub drain" are plated-steel drain fittings made for bathtubs and contain a hand operated closure to control the flow of water out of the tub. The "lave knob" is a plastic handle for a lavatory faucet. The applicable subheading for the tank to bowl gasket, if made of rubber, will be 4016.93.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other gaskets and seals as other articles of vulcanized rubber, other than hard rubber. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for the 11/4 and 11/2 tub drains will be 8481.80.3090, HTSUS, which provides for other hand operated valves of steel. The rate of duty will be 6.1 percent ad valorem. The applicable subheading for the tub and lave knobs will be 8481.90.5000, HTSUS, which provides for parts of hand operated valves. The rate of duty will be 3.3 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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