N276974 N2 Ruling Active

The tariff classification of toilet tank repair kit from China.

Issued July 22, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.9050, 8481.80.5090

Headings: 8481

Product description

The sample is being returned to you. The first item in the kit is described as a Fill Valve constructed of plastic and weighs 208 grams. The second item is a plastic Flush Valve that weighs 44 grams. Both valves are designed for installation within a toilet tank. The Fill Valve is a form of float valve, which opens and closes as the water level in the tank falls and rises. The bottom of the Fill Valve body is threaded and comes complete with a plastic nut in order to secure it to the toilet tank. It also comes with a plastic water/fill line that attaches to the Fill Valve. The Flush Valve, commonly known as a Flapper, is a hand operated valve made of plastic and comes complete with a chain for attachment to the toilet tank handle.

CBP rationale

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 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.

Full text

N276974 July 22, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050, 8481.80.5090 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of toilet tank repair kit from China. Dear Ms. Barnes: In your letter dated June 1, 2016 you requested a tariff classification ruling for a Toilet Flush Repair Kit, part number 17161801. Descriptive literature and a sample were submitted. The sample is being returned to you. The first item in the kit is described as a Fill Valve constructed of plastic and weighs 208 grams. The second item is a plastic Flush Valve that weighs 44 grams. Both valves are designed for installation within a toilet tank. The Fill Valve is a form of float valve, which opens and closes as the water level in the tank falls and rises. The bottom of the Fill Valve body is threaded and comes complete with a plastic nut in order to secure it to the toilet tank. It also comes with a plastic water/fill line that attaches to the Fill Valve. The Flush Valve, commonly known as a Flapper, is a hand operated valve made of plastic and comes complete with a chain for attachment to the toilet tank handle. 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. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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