CLA-2-84:OT:RR:NC:N1:102

Ms. Karen R. Morrison
Hansgrohe, Inc.
1490 Bluegrass Lakes Parkway
Alpharetta, GA 30004

RE: The tariff classification of a faucet set and other valves from Germany

Dear Ms. Morrison:

In your letter dated October 2, 2018 you requested a tariff classification ruling. Technical information was included with your submission.

Item 34448001 X Citterio M 4H RTS is described as a 4-Hole Roman Tub Set. The faucet set is imported as a complete set and the contents of the set are packaged together, ready for retail sale. The set consists of a tub faucet with two handles, a diverter valve, a plastic hand shower, a flexible silicone hose with brass fittings and brass shutoff valves that have a pressure rating of 310 kPas. The manually operated shutoff valves are the essential character of the set, as these items control the flow of water. Items 31672010 and 30672010 AX are described as left and right shutoff valves that are primarily of brass material. Each valve consists of a internal bushing, a ring, a silencer, a seal, a control disc, and a spreader disc. Each manually operated valve also includes a turn shaft and a housing.

Item 96775000 AX Citterio diverter 4 hole is described as a brass diverter valve that consists of a brass housing, a plastic pull rod, a valve seal and a stainless steel spring. In use, the pull rod is manually lifted and this actuates the diverter valve, allowing for water to flow from either the faucet or the handshower. The applicable subheading for Item 3444800, the X Citterio M 4H RTS set, Item 96775000, the AX Citterio diverter 4 hole, and Items 31672010 and 30672010 AX will be 8481.80.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for taps, cocks, valves and similar appliances,…hand operated; of copper; having a pressure rating under 850kP; bath and shower faucets. The general 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 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