N288815 N2 Ruling Active

The tariff classification of floor troughs from China

Issued August 24, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8688

Headings: 7326

Product description

The articles under consideration are identified as FTSG Floor Troughs – Stainless Steel 14GA. The floor troughs are described as “4 inch deep with subway-style stainless steel grating and removable perforated strained.” The floor troughs are made of 14 gauge, type 300 stainless steel. You indicated that the floor troughs accommodate a 4 inch outside diameter drain pipe that measures approximately 3 1/4 inches in length, a removable grate with 1/8 inch stainless steel bars on 3/4 inch centers, 5 degree breaks in the bottom for positive drainage towards the drain and includes a drainage grate with 1/4 inch holes.

CBP rationale

The applicable subheading for the FTSG Floor Troughs – Stainless Steel 14GA will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

N288815 August 24, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Jeremy J. Piepenbrink CBC Customhouse Brokers Inc. 143 N Bloomingdale Road Bloomingdale, IL 60108 RE: The tariff classification of floor troughs from China Dear Mr. Piepenbrink: In your letter dated August 1, 2017, on behalf of John Boos & Company. you requested a tariff classification ruling. Specification sheets and photographs for the subject floor troughs were submitted with your letter for our review. The articles under consideration are identified as FTSG Floor Troughs – Stainless Steel 14GA. The floor troughs are described as “4 inch deep with subway-style stainless steel grating and removable perforated strained.” The floor troughs are made of 14 gauge, type 300 stainless steel. You indicated that the floor troughs accommodate a 4 inch outside diameter drain pipe that measures approximately 3 1/4 inches in length, a removable grate with 1/8 inch stainless steel bars on 3/4 inch centers, 5 degree breaks in the bottom for positive drainage towards the drain and includes a drainage grate with 1/4 inch holes. The applicable subheading for the FTSG Floor Troughs – Stainless Steel 14GA will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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