CLA-2-74:OT:RR:NC:N1:113
Ms. Danielle Sebring
Global Compliance and Logistics Manager
Oatey Company
4675 West 160th Street
Cleveland, OH 44135
RE: The tariff classification of drains with strainers from Taiwan
Dear Ms. Sebring:
In your letter dated August 5, 2015, on behalf of Oatey Supply Chain Services, you requested a tariff classification ruling on drains with strainers. You submitted a sample for our review which will be returned to you.
The drains under consideration are identified as Oatey part numbers 42393 and 42394. Part number 42393 is composed of a chrome plated brass adjustable drain barrel, a square chrome plated brass strainer, four stainless steel collar bolts, and an ABS reversible clamping ring and drain base. Part number 42394 is composed of a chrome plated brass adjustable drain barrel, a square chrome plated brass strainer, four stainless steel collar bolts, and a PVC reversible clamping ring and drain base.
You stated in your letter that the subject drains are “imported fully manufactured and assembled”.
Based upon our examination of the submitted drain and the information provided to our office, in its condition as imported the product is made up of different components that are attached to each other to form a practically inseparable whole. Since each drain is imported as a single article which is fully manufactured and assembled, part numbers 42393 and 42394 are considered composite articles.
The composite articles consist of brass, stainless steel and ABS or PVC components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the brass, stainless steel and ABS or PVC components of the subject drains in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the drains with strainers are composite goods, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the metal components or the ABS and PVC components impart the essential character to the drains in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, it is the opinion of our office that the metal components impart the essential character to the drain. In accordance with GRI 3(b), the drains under consideration will be classified as articles of metal.
You stated in your letter that the drains are composed of more than one base metal. The drains are composed of brass and stainless steel. Section XV, Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the subject drains that predominates by weight is brass. Therefore, the drains in question are classifiable in chapter 74, HTSUS, which provides for copper and articles thereof.
You proposed classification for the drains under heading 7418, HTSUS, which provides for sanitary ware and parts thereof, of copper. The Explanatory Notes to heading 74.18 provides examples of articles classified in this heading, however, the subject drains are not similar in kind to these exemplars. Consequently, the instant drains are not classified in heading 7418, HTSUS, as sanitary ware. The drains under consideration will be classified as other articles of their constituent metal in heading 7419, HTSUS, which provides for other articles of copper.
The applicable subheading for the drains with strainers, Oatey part numbers 42393 and 42394, will be 7419.99.5010, HTSUS, which provides for other articles of copper, other…brass plumbing goods not elsewhere specified or included. 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/.
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