The tariff classification of Kitchen Faucets, Wash Basin Faucets and a Pop-Up Drain from China.

N266372 July 27, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5060, 8481.80.1050 Blair Choi John S. Connor, Inc. 799 Cromwell Park Dr., Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of Kitchen Faucets, Wash Basin Faucets and a Pop-Up Drain from China. Dear Mr. Choi: In your letter dated June 15, 2015 you requested a tariff classification ruling. Descriptive literature and photographs were included with your submission. The items under consideration are described as a Kitchen Faucet, item number 81H36-BN, a Waterfall Basin Faucet, item number 81H26-CHR, a Brass Bathroom Basin Faucet, item number 81H36-BN-A, a wall mounted Shower Mixer, item number 86H15-BN and a Pop-Up Drain, item number 38F-CHR. In your submission you indicated that all the items will all be entered as complete units and will not be sold to the public, since you will be importing them for your own construction projects. The Kitchen Faucet, the Waterfall Basin Faucet, and the Brass Bathroom Basin Faucet feature a brass body, a ceramic cartridge, and a single lever handle. The entire outer surfaces of the faucets are finished in brushed nickel and their function is to mix and control the flow of hot and cold running water. The wall mounted Shower Mixer comes with either a round or square shower head. It features a brass casted body, a single lever handle, a ceramic balance cartridge and a brushed nickel surface. The Shower Mixer is designed to mix and control the flow of hot and cold running water. All of the Faucets contain ceramic cartridges that are mounted inside the faucet bodies. These valves have two openings for the water inlets and a single outlet for the final mixed water stream. Moving the handle from front to back opens and closes the inlets, thus, controlling the flow of water. As such, we find that all of the faucets are hand operated valves. Valves are specifically provided for under heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), and used to regulate the flow of liquids. Examination of the submitted descriptive literature and photographs reveal that the Pop-Up Drain assembly is designed to be used with a wash basin. Your submission also shows that the Pop-Up Drain assembly is a hand operated valve for controlling the drainage of water, as the flow of water through the drain is controlled by a hand operated lift lever that is mechanically linked to a stopper contained in a solid brass drain fitting that serves as the valve body. The outer surface is finished in brushed nickel. The applicable subheading for the Kitchen Faucet, item number 81H36-BN, the Waterfall Basin Faucet, item number 81H26-CHR, the brass Bathroom Basin Faucet, item number 81H36-BN-A, wall mounted Shower Mixer with either the round shower head or square shower head, item number 86H15-BN will be 8481.80.5060, HTSUS, which provides for bath, shower, sink and lavatory faucets, hand operated, of other materials. The general rate of duty will be 3 percent ad valorem. The applicable subheading for the Pop-Up Drain, item number 38F-CHR will be 8481.80.1050, HTSUS, which provides for other hand operated valves of copper, having a pressure rating under 850 kPa. The general rate of duty will be 4 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division