The classification of valve kits from Taiwan

 N328266 October 11, 2022 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5060 Chandanie J. Gunathilake IPS Corporation 500 Distribution Parkway Collierville, Tennessee 38017 RE: The classification of valve kits from Taiwan Dear Chandanie Gunathilake: In your letter dated September 21, 2022, you requested a ruling on the classification of valve sets. Descriptive information was provided. The items under consideration are identified as a Full Kit Adj Turntop PVC CP, part number 61014, Heavy Duty Tubular Assembly, part number 58053, ABS Tubular Waste assembly, part number 58106, ABS Trip Lever Assembly, part number 58121 and PVC Trip Lever Extra Long Assembly, part number 58078. Part numbers 58053, 58106, 58121, and 58078 consist of a plastic P-pipe with a specifically shaped hole that is shaped to receive a lever, a T pipe and an L pipe that features a specifically shaped hole to receive a drain cover, a mechanical linkage with a plunger, a strainer, a drain cover featuring a grate with a gasket, and circular shaped items referred to as a “parts package.” These items are designed to be installed in a bathtub and together, make-up an assembly that allows the user to fill or drain water from the bathtub. In operation, the lever is actuated, causing the mechanical linkage with a plunger to move up or down a plastic fitting, controlling the flow of water. The items of 58053, 58106, 58121, and 58078 are imported packaged together ready for final assembly. The levers for part numbers 58053, 58106, 58121 and 58078 are imported separately. Part number 61014, which is referred to as a pop-up drain assembly, consists of P-pipe with a specifically shaped hole that is designed to receive a specifically shaped component, a T pipe and an L pipe that is designed to receive a turn top or a stopper, a strainer, a washer, overflow plate, a trim kit turn top, and a circular shaped items referred to as “parts.” The items are imported packaged together for final assembly. The applicable subheading for part numbers 58053, 58106, 58121, and 58078, will be 8481.80.5060, 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 thereof: Other appliances: Hand operated: Of other materials: Bath, shower, sink and lavatory faucets. The rate of duty is 3 percent ad valorem. More information is needed to make a classification determination for part number 61014. Please clarify whether part number 61014 can be used without a mechanical linkage with a plunger. Can water be drained by turning the turn stopper itself or instead solely by actuating the trip lever? Is P-pipe designed or shaped to receive an over plate with a lever or just an over plate? Is part number 61014 marketed or advertised for plumbers, plumbing stores or other types of consumers? Are the items packaged in part number 61014 designed to be used as replacement parts? 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. Part 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