CLA-2-84:OT:RR:NC:N1:102
Ms. Marilyn-Joy Cerny
Sandler, Travis & Rosenberg, P.A.
24 Smith St., Building 2, Suite 102
Pawling, NY 12564
RE: The tariff classification of various faucet kits from China.
Dear Ms. Cerny:
In your letter dated March 2, 2018, you requested a tariff classification ruling on behalf of Ace Hardware Corporation of Oak Brook, Illinois. Technical diagrams of the articles were submitted with your request.
The single handle kitchen faucet kit, identified as item number 4548319, consists of a spout, a handle, a stainless steel ball washerless valve cartridge, an escutcheon, a base plate and mounting hardware.
The single handle tub and shower faucet kit, identified as item number 48371, consists of a shower head with a shower arm, a tub spout with a diverter, a handle, a stainless steel ball washerless valve cartridge, an escutcheon and mounting hardware.
The two handle tub and shower faucet kit, identified as item number 4875118, consists of a tub spout with a diverter, a shower head with a shower arm, two handles and two plastic valve cartridges.
The two handle lavatory pop-up faucet kit, identified as item number 4548053, consists of two handles, a spout, a lifting rod with a lifting rod knob, an escutcheon, a base plate and two washerless, plastic valve cartridges.
The two handle kitchen faucet kit, identified as item number 4543948, consists of a gooseneck spout, two handles, a lifting rod with a lifting rod knob, an escutcheon, a base plate and two washerless, plastic valve cartridges.
The articles in question are described as faucet kits. The faucet kits are imported as complete kits with the contents packaged together, ready for retail sale. The essential character of each kit in question is the valve cartridge, which is manually opened and closed by the user to control the flow of water.
Valves are specifically provided for in Heading 8481. As such, the applicable subheading for the single handle kitchen faucet kit, identified as item number 4548319 and the single handle tub and shower faucet kit, identified as item number 48371 will be 8481.80.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for bath, shower, sink and lavatory faucets, hand operated, of steel, ball type. The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the two handle tub and shower faucet kit, identified as item number 4875118, the two handle lavatory pop-up faucet kit, idenfied as item number 4548053 and the two handle kitchen faucet kit, identified as item number 4543948 will be 8481.80.5060, HTSUS, which provides for bath, shower, sink and lavatory faucets, hand operated, of other. The general rate of duty will be 3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division