CLA-2-73:OT:RR:NC:N1:121
Mr. Richard S. Brown
Globe Express Services
1800 Associates Lane, Suite E
Charlotte NC 28217
RE: The tariff classification of a trench drain and a trench drain support from China
Dear Mr. Brown:
In your letter dated April 23, 2010, you requested a tariff classification ruling on behalf of Masco Bath Corporation. The submitted samples will be returned to you.
The merchandise under consideration is described as stainless steel trench drains and aluminum trench drain supports. Both products are designed for use at the threshold of a handicap accessible shower system.
Each trench drain is a 4 inch wide grate. It has multiple perforations throughout that enable water to flow into a shower drain (not included). It is designed to be flush mounted to the threshold area of a shower base. Once installed, it will be level with the floor to provide easy step and wheel chair access. Items number 3383 (brushed finish) and 3372 (chrome finish) measure 28.875 inches long; items number 3384 (brushed finish) and 3373 (chrome finish) measure 35.875 inches long; items number 3385 (brushed finish) and 3374 (chrome finish) measure 57.125 inches long; items number 3386 (brushed finish) and 3375 (chrome finish) measure 59.875 inches long.
The applicable subheading for the stainless steel trench drains will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the trench drain support. Your request for a classification ruling should include a detailed explanation indicating whether the support is a necessary part of the trench drain assembly, or whether the trench drain is unsafe for use without the support. Is the trench drain ever installed without the support? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
You specifically ask about a possible secondary classification of these items under HTSUS 9817.00.96 as articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, except the blind.
In that regard, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
Although you indicate that your intent is to use your importations in showers which you will assemble for those in wheelchairs (due to the absence of a height barrier), from a review of the internet, many trench drains are sold for other purposes, including for showers in gymnasiums, etc or simply due to the preference for an striking style of drainage for a home shower.
a. If you claim that these items are both specially designed for the showers which Masco assembles, provide copies of the specification sheet/engineering drawing provided by Masco (or its agent) to the manufacturer for at least one size of the trench drains and of the supports.
b. If you believe that there are physical characteristics of these two items that would make their use highly unusual or fugitive other than for providing access to showers for those in wheelchairs, explain what those features are.
Since this merchandise is already duty free, a determination that HTSUS 9817.00.96 can apply will have no effect on the duty charged. If it is determined that the merchandise qualifies and you elect to claim the secondary classification and meet the entry requirements, no merchandise processing fee will apply even if they are not otherwise exempt from the fee, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division