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L89989 L8 Ruling Active

The tariff classification of plastic drain traps from China.

Issued February 3, 2006 by U.S. Customs and Border Protection.

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L8 L89989 (February 3, 2006)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

A photograph and descriptive literature were provided with your letter. The “drain traps” (Sku #52830) are packaged in sets of two and are sold for use in household kitchen, bath and vanity sinks. They measure 2 7/8 inches in outside diameter and are open at the center so that they do not block or cover the sink drain cover/strainer. The traps are made of flexible polystyrene plastic and have numerous upraised stubs to catch hair and food particles before they reach the drain.

CBP rationale

The applicable subheading for the flexible plastic “drain traps” will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other.

Full text

NY L89989 February 3, 2006 CLA-2-39:RR:NC:SP:221 L89989 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic drain traps from China. Dear Ms. Marcoux: In your letter dated January 16, 2006, you requested a tariff classification ruling. A photograph and descriptive literature were provided with your letter. The “drain traps” (Sku #52830) are packaged in sets of two and are sold for use in household kitchen, bath and vanity sinks. They measure 2 7/8 inches in outside diameter and are open at the center so that they do not block or cover the sink drain cover/strainer. The traps are made of flexible polystyrene plastic and have numerous upraised stubs to catch hair and food particles before they reach the drain. The applicable subheading for the flexible plastic “drain traps” will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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