N262070 N2 Ruling Active

The tariff classification of a Tubular P-Trap from an unspecified country

Issued March 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7419.99.5010

Headings: 7419

Product description

The item under consideration is identified in your letter as a Tubular P-Trap, Model 110BDCP. The P-Trap consists of a 1-¼ inch ground joint, 20 gauge tubular brass 7 inch wellbend, brass nuts and a deep bell flange, less cleanout. You have indicated that Tubular P-Traps are used with plumbing fixtures (sinks, bathtubs and toilets) and are designed to prevent hazardous sewer gases from entering the building.

CBP rationale

The applicable subheading for the Tubular P-Trap, Model 110BDCP, will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other, other, other, brass plumbing goods not elsewhere specified or included.

Full text

N262070 March 16, 2015 CLA-2-74:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7419.99.5010 Ms. Jennifer Mitchell 3245 American Drive Mississauga, Ontario Canada L4V 1B8 RE: The tariff classification of a Tubular P-Trap from an unspecified country Dear Ms. Mitchell: In your letter dated February 20, 2015, on behalf of Oakville Stamping & Bending Limited, you requested a tariff classification ruling. A sample and diagrams were submitted for our review. The item under consideration is identified in your letter as a Tubular P-Trap, Model 110BDCP. The P-Trap consists of a 1-¼ inch ground joint, 20 gauge tubular brass 7 inch wellbend, brass nuts and a deep bell flange, less cleanout. You have indicated that Tubular P-Traps are used with plumbing fixtures (sinks, bathtubs and toilets) and are designed to prevent hazardous sewer gases from entering the building. The applicable subheading for the Tubular P-Trap, Model 110BDCP, will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other, other, other, brass plumbing goods not elsewhere specified or included. The rate of duty will be free. 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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