The tariff classification of a fill valve, a flush valve and a tank mounting kit of unspecified origin

N028264 June 4, 2008 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050, 8481.80.5090 Ms. Frances Y. Wing TOTO 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of a fill valve, a flush valve and a tank mounting kit of unspecified origin Dear Ms. Wing: In your letter dated May 6, 2008, you requested a tariff classification ruling. A product specification sheet was submitted. The items you plan to import are described as a fill valve, part number TSU08A.6, a flush valve, part number THU129Z and a tank mounting kit, part number TSU01D. The valves are designed for installation within a toilet tank. The fill valve is a form of float valve made of plastic, which opens and closes as the water level in the tank falls and rises. The flush valve is a hand operated valve made of rubber (the flapper) and plastic material. The mounting kit consists of brass and stainless steel nuts and bolts that are packed for retail sale. The applicable subheading for the fill valve will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. The applicable subheading for the flush valve will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand operated taps, cocks, valves and similar appliances of other materials. The rate of duty will be 3 percent ad valorem. Additional information is required to classify the mounting kit. Specifically identify the items in the kit. What is the material of the screws/bolts, washers, nuts, etc.? Please provide a diagram identifying dimensions, length and threads per inch. How are they packaged? Provide a sample. 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