CLA-2-73:OT:RR:NC:N1:113

Mr. Toby Chow
215 W. Pomona Blvd., Ste 301
Monterey Park, CA 91754

RE: The tariff classification of an iron floor sink from an unknown country

Dear Mr. Chow:

In your letter dated July 3, 2013, you requested a tariff classification ruling. Photographs and drawings of the floor sink under consideration were submitted for our review. The subject article is described in your letter as a porcelain, enamel-coated, cast-iron floor sink with a grate. You indicated in your letter that the sink under consideration will be used in the kitchen, restroom, supermarket, laundromat, etc. The floor sink in question will be used to channel water or fluid into the drainage system.

The applicable subheading for the iron floor sink will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, 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 Ann Taub at (646) 733-3018.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division