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R03829 R0 Ruling Active

The tariff classification of drainage products from China

Issued May 19, 2006 by U.S. Customs and Border Protection.

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R0 R03829 (May 19, 2006)

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise consists of five drainage products made of lacquered cast iron. Item number R1200 is a large sump roof drain. It will be used on flat roofs to ensure efficient rain water drainage and to prevent debris from entering the drain line. Item number F1100-C is a floor drain used in showers, kitchens and restrooms. Item number T1320-FL is a trench drain system composed of sections measuring 20 inches in length by 6 inches in width. The trench drain system will be used in loading, parking, and washdown areas. Item number C1100 is a floor cleanout with an adjustable cover and plug. The cleanout will be installed in finished floors to provide emergency access to the plumbing lines for repairs. The last article, item number MC-10D, is a double, horizontal, and adjustable water closet carrier. The carrier is used to mount off-the-floor, back-to-back plumbing fixtures onto the wall. Because all five products have been lacquered, they are considered to be processed beyond the condition of a basic cast iron article of heading 7325.

CBP rationale

The applicable subheading for all five of the drainage products will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other.

Full text

NY R03829 May 19, 2006 CLA-2-73:RR:NC:N1:113 R03829 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Jodi Latner Livingston International Trade Services, Inc. 258 Sonwil Drive Buffalo, NY 14225 RE: The tariff classification of drainage products from China Dear Ms. Latner: In your letter dated April 28, 2006, on behalf of Mifab, Inc., you requested a tariff classification ruling. The merchandise consists of five drainage products made of lacquered cast iron. Item number R1200 is a large sump roof drain. It will be used on flat roofs to ensure efficient rain water drainage and to prevent debris from entering the drain line. Item number F1100-C is a floor drain used in showers, kitchens and restrooms. Item number T1320-FL is a trench drain system composed of sections measuring 20 inches in length by 6 inches in width. The trench drain system will be used in loading, parking, and washdown areas. Item number C1100 is a floor cleanout with an adjustable cover and plug. The cleanout will be installed in finished floors to provide emergency access to the plumbing lines for repairs. The last article, item number MC-10D, is a double, horizontal, and adjustable water closet carrier. The carrier is used to mount off-the-floor, back-to-back plumbing fixtures onto the wall. Because all five products have been lacquered, they are considered to be processed beyond the condition of a basic cast iron article of heading 7325. The applicable subheading for all five of the drainage products will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, 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 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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