CLA-2-39:S:N:N6:221 889651
Mr. Andrew Goodman
International Manufacturing Corporation
P.O. Box 9106
1515 Washington Street
Braintree, MA 02184
RE: The tariff classification of sink basket strainers and waste
overflow apparatus from France.
Dear Mr. Goodman:
In your letter dated August 19, 1993, you requested a tariff
classification ruling.
Three samples were included with your request. The first, labelled
sample A, is a basket strainer for a kitchen sink. It is made entirely of
plastics, except for the threaded metal portion which connects the upper and
lower basket together and into which the strainer fits. The essential
character of this basket strainer is imparted by the plastics.
The second sample, labelled sample B, is also a basket strainer for a
kitchen sink. The upper portion of the basket, which will be fitted into the
sink, the strainer, and the threaded connector between the upper and lower
baskets are made from stainless steel. The lower portion of the basket,
which connects to the drain tube, is made of plastics. The essential
character of this basket strainer is imparted by the metal components.
The third sample, labelled sample C, is described as a combination pop-
up waste overflow for a bath. It includes a floor drain for a bathtub,
operated by a rotary handle. It is incorporated into an overflow drain which
will be mounted inside the wall of the tub. The overflow is connected to the
floor drain by flexible polyvinyl chloride plastic tubing.
The applicable subheading for sample A, the basket strainer made
essentially of plastics, will be 3926.90.9590, Harmonized Tariff Schedule of
the United States (HTS), which provides for other articles of plastics,
other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for sample B, the basket strainer made
essentially of stainless steel, will be 7324.90.0000, HTS, which provides for
sanitary ware and parts thereof, of iron or steel, other. The rate of duty
will be 3.4 percent ad valorem.
The applicable subheading for sample C, the pop-up waste overflow, will
be subheading 8481.80.5090, HTS, which provides for taps, cocks, valves and
similar appliances, hand operated, of other materials, other. The rate of
duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport