CLA-2 OT:RR:CTF:TCM H027028 EMS

David P. Sanders, Esq.
Williams Mullen
1666 K St., N.W.
Washington, DC 20006

RE: The tariff classification of assorted trim components for Moen kitchen and lavatory faucet systems

Dear Mr. Sanders:

This letter is in response to your correspondence, received on March 27, 2008 by U.S. Customs and Border Protection (CBP) in New York, in which you requested a binding ruling on behalf of Moen, Inc. (Moen), pertaining to the classification of five trim components for kitchen and lavatory faucet systems under the Harmonized Tariff Schedule of the United States (HTSUS). Your correspondence was referred to this office for a response. CBP has taken into consideration additional arguments and product demonstrations made by you during a meeting at our office on June 24, 2008. Our response follows.

FACTS:

Plumbing for potable water systems entails the installation of certain equipment that will deliver water from outside sources to a user in a specific location. With respect to kitchen and lavatory sinks, a faucet system is used indoors to deliver water from outside water lines. The body of the faucet system, consisting of a valve and other connecting parts, is generally installed behind a wall or under a countertop. In contrast, the trim components of the faucet system are visible to the user. The trim components are installed on the surface or perimeter of the sink, and are visible to the user. Certain trim components enable the user to control the flow of water from the valve and into the sink. Generally, the trim components tend to be ornamental so as to enhance the décor of the kitchen or lavatory.

The merchandise at issue consists of five chrome-finished brass trim components for Moen kitchen and lavatory faucet systems. Each type of component, as described below, is imported separately and in bulk. All of these components are specifically designed for and used with hand-operated kitchen and lavatory faucet systems. Once installed, these parts are tightly secured together, and are not intended for quick removal.

Escutcheon. The kitchen deck escutcheon, part no. 108816, is a raised plate that is 1” x 10-1/4” and secured with a gasket onto the surface of a kitchen deck (counter). The technical diagram of the escutcheon shows that the three holes on its surface are specifically spaced and sized to accommodate the installation of two handles, with a spout located between them. The illustration of the parts of the Lexie two-handle lever style kitchen faucet reveals that the hubs for the handles and spout are mounted onto the escutcheon. Underneath the escutcheon, the handles and spout are connected to the faucet system. The escutcheon is an ornamental cover plate; it does not contribute to the operation of the faucet.

Handle. The handle insert, part no. 115614, is a solid component of 3” in length and less than 1” in diameter. One end is threaded, and it is to be secured to another component identified as the handle elbow. The illustration of the parts of the Waterhill two-handle kitchen faucet depicts the handle elbow as an attachment to certain components of the faucet system. The handle is the component that the user turns in order to open and close the valve for the faucet system, thereby controlling the flow of water.

Handle Hub. The handle hub, part no. 124305, is a hollow, threaded component of less than 3” in height. The base of the handle hub is mounted on a bathroom counter. The illustration of the parts of the Eva two-handle widespread lavatory faucet depicts the handle hub as a covering for the hardware that attaches the faucet handle to certain components of the faucet system. The faucet hub is an ornamental cover; it does not contribute to the operation of the faucet.

Spout. The faucet spout, part no. 133366, is a bent tube of approximately 20” in length and a 1/2” diameter. The illustration of the parts of the Lexie two-handle lever style kitchen faucet depicts the spout as being attached to certain components of the faucet system. The spout directs the flow of water from the valve body and into the kitchen sink.

Spout Hub. The spout hub, part no. 130999, is a hollow, threaded component of less than 3” in height. The base of the spout hub is mounted on top of the kitchen counter. The illustration of the parts of the Adeline single-handle kitchen faucet depicts the spout hub as a covering for the point of attachment between the faucet spout and certain components of the faucet system. The spout hub is an ornamental cover; it does not contribute to the operation of the faucet.

ISSUE:

Whether the five trim components are classifiable as parts of valves of heading 8481 of the HTSUS when imported separately in bulk?

LAW AND ANALYSIS:

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding and, therefore not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the Harmonized System. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Heading 8481, HTSUS, provides, in relevant part, for taps, cocks, valves and similar appliances used to regulate the flow of fluids, as well as parts thereof. The ENs to heading 8481 describe, in relevant part, the function of these devices: The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.

In HQ 962600 dated November 3, 1999, CBP determined that certain kitchen and lavatory faucets are valves of heading 8481 that are used on or in pipes to regulate the flow of liquids. Those faucets regulated the flow of water when the user opened or closed a handle or knob by hand. When turning the handle or knob, the user opened, stopped, or changed the water flow from the faucet. The Moen faucet systems are also classifiable in heading 8481, HTSUS, as valves, given their comparable functionality.

In the instant case, the trim components of the Moen faucet systems are imported separately and in bulk. The trim components will fall to be classified as parts of these valves in heading 8481, HTSUS, if they satisfy the terms of Note 2(b) to Section XVI (which includes Chapter 84) of the HTSUS. This note directs that parts suitable for use solely or principally with a particular kind of machine are to be classified with the machines of that kind. Based on the information provided, the trim components are for use solely or principally with the Moen faucets, and will be classifiable in heading 8481, HTSUS, if they constitute “parts” within the meaning of the HTSUS. In Bauerhin Techs. Ltd. P’ship. United States, 110 F. 3d 774 (Fed. Cir. 1997), the court identified two distinct lines of cases defining the word "part." Consistent with United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933), one line of cases holds that a part of an article "is something necessary to the completion of that article without which the article to which it is to be joined, could not function as such article." The other line of cases evolved from United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955), which held that a device may be a part of an article even though its use is optional and the article will function without it, if the device is dedicated for use upon the article, and, once installed, the article will not operate without it. Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” ABB, Inc. v. United States, 28 Ct. Int’l Trade 1444, 1452-53 (2004). Bauerhin, 100 F. 3d at 1452-32. The definition of "parts" was also discussed in Rollerblade, Inc. v. United States, 282 F.3d 1349, 1353 (Fed. Cir. 2002), wherein the court defined parts as "an essential element or constituent; integral portion which can be separated, replaced, etc." Id. at 1353 (citing Webster's New World Dictionary 984 (3d College Ed. 1988)). In light of the foregoing, the handle and spout are clearly “parts” under the HTSUS. These two components have no separate commercial identity from the Moen faucet systems given that they serve no independent function or purpose other than installation into those systems. The user operates the valve body of the faucet system by turning the handle, in order to regulate the flow of water. The flow is then directed through the spout and into the sink. The handle and spout enable the user to satisfy the need to control the valve and direct the flow of water that it releases. CBP disagrees with Moen’s claim that these trim components “can be removed from the faucet without compromising the ability of the faucet to provide usable water and regulate its flow.” The fact that an article can function without an item does not support the de facto conclusion that the item is not a “part” of the article under the Pompeo test. See, e.g. Trans Atlantic Co. v. United States, 48 C.C.P.A 30, 33 (1960) (observing that the courts have “considered the function of the auxiliary part when the purchaser elected to use it as a part of the article and did not consider it determinative that the article could function without the auxiliary part”). Additionally, as a practical matter, a user would not be able to operate the Moen faucet systems in absence of either the handle or the spout. Cf. HQ 967753, supra, (determining that a mount is a part of a piece of machinery, even though the machinery “could theoretically operate” without the mount because, “as a practical matter, it is highly unlikely that a machine operator would want to operate machinery that vibrated excessively,” rendering its operation both unsafe and inefficient).

CBP notes that the classification of the handle and the spout in heading 8481, HTSUS, as parts of valves, pursuant to Note 2(b) to Section XVI, is consistent with its past rulings on similar merchandise. See, e.g., NY 803902, dated November 29, 1994 (classifying a lever handle for operating an automatic pressure balancing shower valve and assorted brass tub spouts in heading 8481); NY M84988, dated July 27, 2006 (classifying a plastic hand-wheel used to turn the valve of a water treatment system faucet in heading 8481, HTSUS); NY N003378, dated December 13, 2006 (classifying a faucet spout for hand-operated faucet assembly in heading 8481, HTSUS); NY K83226, dated March 17, 2004 (classifying a stout faucet for a hand-operated beer tap in heading 8481, HTSUS); A82682, dated June 4, 1996 (classifying a spout for filler faucet in heading 8481, HTSUS). Cf. HQ H007106, dated May 8, 2007 (classifying a plastic timer knob assembly that is used to activate the timer on a home laundry dryer as a “part” of a household dryer classifiable in heading 8451, HTSUS).

In contrast, the escutcheon, handle hub, and spout hub are not “parts” under the HTSUS. While these trim components are intended only for installation into a faucet, they are of a strictly decorative nature. These trim components do not contribute to the function of the faucet into which they are installed, nor do they mount any other necessary parts to the faucet system. They are accessories that add to the beauty of the faucet system. See Rollerblade, Inc. v. United States, 24 Ct. Int’l Trade 812 (2000) (analyzing the common meaning of the term “accessory” under the HTSUS). Accordingly, Note 2(b) to Section XVI does not direct the classification of these items as “parts” of faucets. Cf. HQ 966561, dated October 28, 2003 (explaining that an aerator is an “accessory” rather than a “part” of a faucet, and is precluded from classification in heading 8481, HTSUS). CBP notes that a user might consider a faucet to be incomplete without the escutcheon, handle hub, and spout hub. However, these trim components do not rise to the level of “parts” simply because of the user’s expectation that they would be included in the faucet. The escutcheon, handle hub, and spout hub fall to be classified in heading 7419, HTSUS, which provides for “[o]ther articles of copper.” The ENs to this heading describe its scope as follows:

This heading covers all articles of copper other than those covered by preceding headings of the Chapter or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the nomenclature.

Heading 7419, HTSUS, is a “basket provision.” HQ 967397, dated May 25, 2005. Classification in a “basket” provision is proper only when no other provision describes the merchandise more specifically. See, e.g., EM Industries, Inc. v. United States, 22 C.I.T. 156, 165, 999 F. Supp. 1473, 1480 (1998) (explaining that “‘[b]asket’ or residual provisions of HTSUS Headings. . . are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading"); NY N005080, dated January 29, 2007 (concluding that “[w]hile the cartridges [designed to fit into the body of a faucet] may, prima facie, be ‘brass plumbing parts’ [classifiable in heading 7419, HTSUS], the cartridges are more specifically provided for as parts of the hand-operated faucets [of heading 8481, HTSUS]”).

In contrast to the handle and the spout, classification in heading 7419, HTSUS, is appropriate for the escutcheon, handle hub, and spout hub because there is no other heading in the HTSUS that more specifically provides for them. These trim components are composed of brass, a copper alloy that is covered in Chapter 74. See Subheading Note 1(a) to Chapter 74 and General EN (1) to Chapter 74. The chrome-plating does not affect the classification of the trim components because it is merely a surface-finishing process that improves the properties and/or appearance of the brass. The ENs to Chapter 74 reference such treatments, as covered by the General Explanatory Note to Chapter 72, and state that they do not affect the classification of the goods. See General Note (IV)(C)(d)(iv) of the ENs to Chapter 72, which identifies metallization (coating with metal, including chrome) as a surface finishing treatment.

HOLDING:

Under the authority of GRI 1, the handle and spout are classifiable in heading 8481, HTSUS, pursuant to Note 2(b) to Section XVI. They are specifically classifiable in subheading 8481.90.1000, HTSUS, in accordance with GRIs 6 and 1, as "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: Parts: Of hand operated and check appliances: Of copper." The 2008 column one, general rate of duty is 3 percent ad valorem.

Under the authority of GRI 1, the escutcheon, handle hub, and spout hub are classifiable in heading 7419, HTSUS. They are specifically classifiable in subheading 7419.99.5010, HTSUS, in accordance with GRIs 6 and 1, as “Other articles of copper: Other: Other: Other: Other: Brass plumbing goods not elsewhere specified or included.” when imported separately in bulk. The 2008 column one, general rate of duty is free.

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 Internet at www.usits.gov/tata/hts/.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch