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 a floor cleanout access cover from China
Dear Ms. Gunathilake:
In your letter dated April 27, 2022, you requested a tariff classification ruling on a floor cleanout access cover. Product descriptions and photographs were provided for our review.
The article under consideration is identified as a floor cleanout access cover, IPS item number 65303 (Model No. ABA8880). The item is described as a round 6” floor cleanout access cover consisting of a bushing (frame), a textured crown, and 3 screws. Based on the chemical composition submitted, the frame and access cover are composed of brass.
According to your submission, the cleanout access cover ensures easy accessibility to plumbing pipes in restaurants, bathrooms, locker rooms and more. The crown has a textured surface to prevent slipping in wet areas and can be easily unscrewed from the frame to provide access to the piping system for cleaning or unclogging. The frame provides for flexible installation with existing piping.
The applicable subheading for the floor cleanout cover, IPS item number 65303 (Model No. ABA8880), 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