N108895 N1 Ruling Active

The tariff classification of trip-lever bath drain assemblies from China

Issued June 29, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

The articles in question are several styles of trip lever bath drains. Based on examination of the samples, the bath drains are comprised of a hand-operated, plunger type valve mechanism, pipe fittings, a tub drain and an overflow assembly with a lever to actuate the valve mechanism. The drain and lever pieces are made of brass and are plated with either chrome, nickel or polished brass, depending on the style. For all styles the balance of the components for the bath drain assemblies are made of plastic.

CBP rationale

The applicable subheading for the drain assemblies will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

N108895 June 29, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Robert L. Eisen Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036 RE: The tariff classification of trip-lever bath drain assemblies from China Dear Mr.Eisen: In your letter dated June 4, 2010 you requested a tariff classification ruling on behalf Watts Regulator Company. Samples were submitted with your request. The articles in question are several styles of trip lever bath drains. Based on examination of the samples, the bath drains are comprised of a hand-operated, plunger type valve mechanism, pipe fittings, a tub drain and an overflow assembly with a lever to actuate the valve mechanism. The drain and lever pieces are made of brass and are plated with either chrome, nickel or polished brass, depending on the style. For all styles the balance of the components for the bath drain assemblies are made of plastic. The applicable subheading for the drain assemblies will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The 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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