CLA-2-76:OT:RR:NC:N1:117
Ms. Blair Choi
John S. Connor Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21061
RE: The tariff classification of stainless steel doors, granite vanity tops and shower floor treads and stainless steel undermount sinks from China
Dear Ms. Choi:
In your letter received July 17, 2015 on behalf of your client, Earthnet Energy, you requested a tariff classification ruling. Samples of the granite treads were submitted with your inquiry and will be returned to your office as requested.
The products are described as stainless steel doors, both single and double variations with stainless steel door jambs and clear tempered glass door; granite vanity tops and granite shower floor treads and stainless steel undermount sinks.
The applicable subheading for the stainless steel doors with stainless steel door jambs and glass door panels will be 7308.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel: Doors, windows and their frames and thresholds for doors: Of stainless steel. The rate of duty will be free.
The stainless steel undermount sinks are drawn sinks and will have one or more basins.
The applicable subheading for the stainless steel undermount sinks will be 7324.10.0010, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, sinks and wash basins, of stainless steel, stainless steel sinks with one or more drawn bowls (basins). The rate of duty will be 3.4 percent ad valorem.
The stainless steel undermount sinks in question may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
Your inquiry does not provide enough information for us to give a classification ruling on the granite treads and granite vanity top. Your request for a classification ruling should include the following information: The sample you provided of the granite tread does not have the tread grooves cut into it, and thus does not match the photographs you submitted with your ruling request. Please explain. Are they not imported with the grooves already cut, and already cut to size? Also, as previously requested, please describe how the face and side of the granite floor treads are worked upon importation. For example, are they imported polished, ground, edge-worked, etc.? From the photographs you provided, the granite vanity top will have a backsplash. Are the backsplash and vanity top cut from a single piece of granite, or is the backsplash a separate piece which is somehow affixed to the vanity top? If the latter, how is it affixed, and are those pieces the same size and thickness as the sample you submitted? Are they affixed before or after importation? Do workings of the granite vanity top depicted in your ruling request, e.g., the polishing, beveling, sink and faucet hole cutting, etc., take place before or after importation? Do the floor treads and vanity top have to be further worked once they are imported? If so, how? What are the dimensions of the granite treads and granite vanity top upon importation? Please provide item names or numbers for the granite treads and granite vanity top, if available. 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. 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. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 Mary Ellen Laker at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division