The tariff classification of sanitary ware from China

N259970 December 23, 2014 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.10.0010 Mr. Greg Montgomery OEC Logistics Inc. 11960 Westline #350 Industrial Drive Maryland Heights, MO 63146 RE: The tariff classification of sanitary ware from China Dear Mr. Montgomery: In your letter dated December 5, 2014, you requested a tariff classification ruling on behalf of B K Resources. The submitted sample will be returned per your request. The product under consideration is described as a “Filling Station Drain Pan BKWS.” It is used on a single faucet glass filling station in commercial kitchens and restaurants. It serves to catch overflow liquid when filling a drinking glass from the dispenser. The Filling Station Drain Pan BKWS is made of stainless steel and measures 12-11/16 inches in length by 10-3/4 inches in width by 1-3/4 inches in height overall. Its bowl measures 5 inches in length by 10-1/2 inches in width by 1-3/4 inches in height and is fitted with a stainless steel wire rack, which is included upon importation. The product features a 1 inch diameter hole at its back to accommodate a faucet or other liquid dispenser (not included), a 1-1/2 inch diameter hole in the center of the bowl to accommodate a drain (not included) and four small holes at each corner for fastening to a counter or other surface. Although not indicated in your letter, the Filling Station Drain Pan BKWS appears to be made of drawn stainless steel. The applicable subheading for the Filling Station Drain Pan BKWS will be 7324.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, sinks and wash basins, of stainless steel, stainless steel sinks with one or more drawn bowls (basins). The rate of duty will be 3.4 percent ad valorem. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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 Barbara Kaiser at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division