CLA-2-73:OT:RR:NC:N1:113
Ms. Irene Chan
CHL Customs House Broker
9133 S. La Cienega Blvd., Suite 120
Inglewood, CA 90301
RE: The tariff classification of an iron floor sink from China
Dear Ms. Chan:
In your letter received by our office on December 2, 2014, you requested a tariff classification ruling on behalf of your client, Crestline Trading Inc. Technical drawings of the floor sink under consideration were submitted for our review.
The article in question is described in your letter as a porcelain enameled cast iron floor sink. You indicated that at the time of importation the subject article is a complete and finished floor sink. You stated that the floor sink will be used to drain excess water from commercial space. The floor sinks will be installed under large commercial and industrial appliances including grocery store freezers and refrigerators, where condensation and wastewater need to be drained. The floor sinks will also be installed in restaurant kitchens which have a need for drainage under appliances and food preparation areas.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division