The tariff classification of a drain assembly with turn-stop closure from Taiwan.

NY H86613 January 17, 2002 CLA-2-84:RR:NC:1:102 H86613 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a drain assembly with turn-stop closure from Taiwan. Dear Mr. Hoffacker: In your letter dated December 28, 2001 you requested a tariff classification ruling on behalf of your client LSP Products Group. The item in question is described as a drain assembly with turn-stop closure for installation in a bathtub. A sample was submitted. Examination of the sample reveals that the drain assembly is a hand operated valve for controlling the drainage of water from a bathtub. The flow of water through the drain is controlled by a hand operated a turn-stop closure. When the turn-stop mechanism is closed the drain is blocked and water flowing into the tub will remain. When the turn-stop is open water will drain from the tub. The article is made of chrome plated brass. The applicable subheading for the drain assembly will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated valves of copper, having a pressure rating under 850 kPa. The rate of duty will be 4 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division