CLA-2-74:OT:RR:NC:N1:113
Ms. Chandanie Gunathilake
Sourcing Specialist
Watertite Products Inc. dba IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of Push eN Lift tub stoppers from China
Dear Ms. Gunathilake:
In your letter dated April 18, 2022, you requested a tariff classification ruling on Push eN Lift tub stoppers. Product descriptions and photographs were provided for our review.
The tub stoppers under consideration are identified as IPS item numbers 58054 (Model No. ABA1684-SN), 58090 (Model No. ABA1599-W), 58152 (Model No. ABA1599-SC), 58187 (Model No. ABA1599-PN), and 63004 (Model No. ABA1648). Each Push eN Lift tub stopper consists of a chrome plated brass body and cap, brass post (stem), rubber washer, and stainless steel clip. You also indicated that item number 58054 features a satin nickel plated brass cap and body, item number 58090 has a 3/8" post, item number 58152 features a satin chrome plated brass cap and body with a 3/8" post, item number 58187 has a polished nickel plated brass cap and body with a 3/8" post, and item number 63004 has a chrome plated brass cap and body with a 3/8" post and a 5/16" post. You stated in your letter that “the brass post threads into the strainer, and the body/cap of the stopper slides up to allow water to drain and slides down the post with the gasket sealing against the top of the strainer preventing water from draining. The clip/cotter pin allows the stopper to stay up in the ‘open’ position.”
Each Push eN Lift tub stopper is comprised of brass, rubber and stainless steel 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, rubber and stainless steel components that comprise the Push eN Lift tub stopper 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 subject tub stopper is a composite good, 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 rubber component impart the essential character to the Push eN Lift tub stopper under consideration. 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, the function of the metal components is to allow the stopper to slide up to let the water drain and to slide down to prevent water from draining out of the tub. Further, based on the breakdown of materials by weight, the metal predominates by weight over the rubber. Therefore, it is the opinion of this office that the metal components impart the essential character to the composite articles. In accordance with GRI 3(b), the Push eN Lift tub stoppers will be classified as articles of metal.
We note that the tub stoppers are composed of more than one metal. 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 Push eN Lift tub stoppers that predominates by weight is brass. Therefore, the subject tub stoppers will be classified in chapter 74, HTSUS, which provides for copper and articles thereof.
The applicable subheading for the Push eN Lift tub stoppers, IPS item numbers 58054 (Model No. ABA1684-SN), 58090 (Model No. ABA1599-W), 58152 (Model No. ABA1599-SC), 58187 (Model No. ABA1599-PN), and 63004 (Model No. ABA1648), will be 7419.80.5010, 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7419.80.5010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7419.80.5010, 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, 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.
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,
Steven A. Mack
Director
National Commodity Specialist Division