N007303 N0 Ruling Active

The tariff classification of faucet parts of unspecified origin

Issued March 21, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.3000, 8481.90.5000

Headings: 8481

Product description

90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of iron or steel for hand-operated taps, cocks, valves and similar appliances. The general rate of duty will be 5 percent ad valorem.

CBP rationale

The applicable subheading for the steel lock plate, part number 120001 will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of iron or steel for hand-operated taps, cocks, valves and similar appliances. The applicable subheading for plastic mounting and coupling nuts, part numbers 009003, 009008 and 009018, will be 8481.90.5000, HTSUS, which provides for parts of other materials for hand-operated taps, cocks, valves and similar appliances.

Full text

N007303 March 21, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.3000, 8481.90.5000 Mr. Mark S. Davies L G Sourcing, Inc PO Box 1000 (Mailcode 4EIM) Mooresville, NC 28115 RE: The tariff classification of faucet parts of unspecified origin Dear Mr. Davies: In your letter dated February 8, 2007 you requested a tariff classification ruling on behalf of Lowe’s. The articles in question are described as parts for a hand-operated kitchen faucet. Part number 120001 is a steel lock plate used to secure a cover plate to the faucet body. Part number 009003 is a plastic mounting nut used to secure a gasket to the cover plate. Part number 009008 is a mounting nut used to secure a spray holder to the sink on which the faucet is mounted. Part number 009018 is a plastic coupling nut used to connect water supply lines to the faucet. Descriptive information and samples were submitted The applicable subheading for the steel lock plate, part number 120001 will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of iron or steel for hand-operated taps, cocks, valves and similar appliances. The general rate of duty will be 5 percent ad valorem. The applicable subheading for plastic mounting and coupling nuts, part numbers 009003, 009008 and 009018, will be 8481.90.5000, HTSUS, which provides for parts of other materials for hand-operated taps, cocks, valves and similar appliances. The general rate of duty will be 3 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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