G86451 G8 Ruling Active

The tariff classification of pop-up drain assemblies from China

Issued February 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

The items in question are identified as pop-up drain assemblies for use in lavatory sinks. The pop-up assemblies are comprised of a drain body and a hand operated closure mechanism that controls the flow of water out of a sink. The drain body is constructed of plastic and plated brass. A sample was submitted.

CBP rationale

The applicable subheading for the pop-up drain assemblies will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

NY G86451 February 9, 2001 CLA-2-84:RR:NC:1:102 G86451 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Kathleen Crawford BDP International, Inc. 1017 4th Avenue Lester, PA 19029-1813 RE: The tariff classification of pop-up drain assemblies from China Dear Ms. Crawford: In your letter dated January 16, 2001 you requested a tariff classification ruling on behalf of Delta Faucet Company, a division of Masco Company. The items in question are identified as pop-up drain assemblies for use in lavatory sinks. The pop-up assemblies are comprised of a drain body and a hand operated closure mechanism that controls the flow of water out of a sink. The drain body is constructed of plastic and plated brass. A sample was submitted. The applicable subheading for the pop-up drain assemblies will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 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 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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