CLA-2-39:OT:RR:NC:N4:415
Ms. Chandanie J. Gunathilake
Watertite Products, Inc. dba IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of closet flange extension rings and kit from China.
Dear Ms. Gunathilake:
In your letter dated April 6, 2022, you requested a tariff classification ruling.
This request consists of two products. Images and product specifications were submitted in lieu of samples.
The first item is described as the “Closet Flange Ext Ring Bulk,” item number 86208, which consists of a pair of extension rings for toilet fittings used in plumbing. The rings are made of polyvinyl chloride (PVC) plastic. Each ring measures 6.94 inches in diameter and is 0.25 inch thick, and can be stacked to the desired height. Per the submitted specifications, the extension rings build up an existing closet flange when new subfloor or tile leaves the flange at or below grade for a proper seal.
The second product under consideration is described as the “Closet Flange Ext Ring Kit,” item number 86209, which is a set that consists of three extension rings, two closet bolts, nuts, and washers. This set would be classified by the extension rings, General Rule of Interpretation 3(b) noted.
As both the “Closet Flange Ext Ring Bulk,” item number 86208, and “Closet Flange Ext Ring Kit,” item number 86209, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division