CLA-2-84:RR:E:NC:NC1:102
Ms. Frances Y. Wing
Toto USA
7700 Spence Road
Fairburn, GA 30213
RE: The tariff classification of brass faucets from China.
Dear Ms. Wing:
In your letter dated April 17, 2007, you requested a tariff classification ruling on behalf of Toto USA. Descriptive information was provided.
The item in question is a Lloyd deck-mounted bath faucet, Part Number TB930DDC. The faucet is made of brass with ceramic disk valve cartridges.
You indicate that you believe the faucets should be classified under 8481.80.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for regulator valves, self-operating for controlling variables such as temperature, pressure, flow and liquid level. However, we find that the faucets are more specifically provided for under subheading 8481.80.10, HTSUS.
The applicable subheading for the brass faucet will be 8481.80.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand operated bath faucets of copper, having a pressure rating under 850kPa. The rate of duty will be 4 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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division