N302320 N3 Ruling Active

The tariff classification of a waste body from China

Issued February 8, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.5000

Headings: 8481

Product description

Descriptive information was submitted. The item under consideration is referred to as waste body. The plastic waste body is part of a drain pop-up valve assembly that is installed under a sink. The waste body is designed to be assembled with a valve and other components and once complete, the assembly functions as a hand operated valve that controls the drainage of water from a sink.

CBP rationale

The applicable subheading for the waste body will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks,valves and similar appliances, for pipes, boiler shells, tanks,vats or the like,including pressure-reducing valves and thermostatically controlled valves; parts of hand-operated appliances; Of other materials.

Full text

N302320 February 8, 2019 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Ms. Liz Renfro Delta Faucet Company 55 East 111th St Indianapolis, IN 46280 RE: The tariff classification of a waste body from China Dear Ms. Renfro: In your letter dated December 14, 2018 you requested a tariff classification ruling. Descriptive information was submitted. The item under consideration is referred to as waste body. The plastic waste body is part of a drain pop-up valve assembly that is installed under a sink. The waste body is designed to be assembled with a valve and other components and once complete, the assembly functions as a hand operated valve that controls the drainage of water from a sink. The applicable subheading for the waste body will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks,valves and similar appliances, for pipes, boiler shells, tanks,vats or the like,including pressure-reducing valves and thermostatically controlled valves; parts of hand-operated appliances; Of other materials. The general 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 the 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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