L82541 L8 Ruling Active

The tariff classification of brass plumbing goods from China

Issued March 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7419.99.5010, 8481.80.1050

Headings: 7419, 8481

Product description

226C-3), a Sink Pop-up Assembly (item 759-1), a Cast Grid P.O. Plug (item 760-1) and a Lift-up ‘n’ turn Bathtub Drain Assembly (item 46260). All of the items are made essentially of brass. In your letter, you suggest that all of the items should be classified in heading 7419, HTS, but as explained in our meeting of March 7, 2005, some of the items are more specifically provided for elsewhere.

CBP rationale

The applicable subheading for the Grid P.O. Plug and the Lift ‘n’ Turn drain will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, brass plumbing goods not elsewhere specified or included. The applicable subheading for the Bathwaste and Overflow and the Sink Pop-up Assembly will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other taps, cocks, valves and similar appliances, hand operated, of copper, having a pressure rating under 850 kPa.

Full text

NY L82541 March 9, 2005 CLA-2-74:RR:NC:N1:113 L82541 CATEGORY: Classification TARIFF NO.: 7419.99.5010; 8481.80.1050 Mr. Craig Schau Menlo Worldwide Trade Services 6940 Engle Road, Suite A Middleburg Heights, OH 44130 RE: The tariff classification of brass plumbing goods from China Dear Mr. Schau: In your letter dated February 8, 2005, on behalf of Oatey Supply Chain Services, you requested a tariff classification ruling. The samples you provided are a Bathwaste and Overflow (item 1-No.226C-3), a Sink Pop-up Assembly (item 759-1), a Cast Grid P.O. Plug (item 760-1) and a Lift-up ‘n’ turn Bathtub Drain Assembly (item 46260). All of the items are made essentially of brass. In your letter, you suggest that all of the items should be classified in heading 7419, HTS, but as explained in our meeting of March 7, 2005, some of the items are more specifically provided for elsewhere. The applicable subheading for the Grid P.O. Plug and the Lift ‘n’ Turn drain will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, brass plumbing goods not elsewhere specified or included. The rate of duty is free. The applicable subheading for the Bathwaste and Overflow and the Sink Pop-up Assembly will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other taps, cocks, valves and similar appliances, hand operated, 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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