CLA-2-74:OT:RR:NC:N1:113
Ms. Chandanie Gunathilake
Sourcing Specialist
IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of waste and overflow finish kits from China
Dear Ms. Gunathilake:
In your letter dated July 15, 2022, you requested a tariff classification ruling on waste and overflow finish kits. Product descriptions and photographs were provided for our review.
The waste and overflow finish kits under consideration are identified as IPS item numbers 64003 (Model No. ABA1619SN), 64009 (Model No. ABA1658L), and 64058 (Model No. ABA2378VB). According to your submission, the finish kits consist of trim pieces for the bathtub that are composed of brass, nitrile butadiene rubber (NBR), acrylonitrile butadiene styrene (ABS), zinc, stainless steel, and aluminum. The importer indicated that the kits are connected to a bathtub and can be easily added, removed, or replaced. The components that comprise each waste and overflow finish kit are imported packaged together ready for retail sale.
Item number 64003 is described as the Finish Kit Push n Lift 1 1/2" Satin Nickel which will be used to replace an existing tub fixture. The bathtub finish kit is comprised of a brass strainer, NBR washers, a one-hole overflow cover plate, a stainless steel nail, a push n lift knob, a brass body, a brass stem post, and a hook. The finish kit features a brass strainer that connects to the stopper with a brass post, and a push n lift stopper that plugs the tub drain with a push and unplugs it with a pull. The cover plate is designed to fit overflow systems with a one-hole screw design and has openings that allow water to drain into the tub overflow.
Item number 64009 is described as the Trim Kit Push n Lift Chrome Plated which will be used to replace a two-hole waste and overflow system with a new one-hole unit. The bathtub finish kit is comprised of a brass strainer, NBR washers, a cover plate, a stainless steel nail, a push n lift knob, a brass body, a brass stem post, a hook, and an aluminum plate. The one-hole overflow cover plate features a solid metal face with openings underneath that allow water to drain into the tub overflow. The kit also features a fine thread long strainer that creates a tight seal with the tub surface, and a push n lift stopper that plugs the tub drain with a push and unplugs it with a pull.
Item number 64058 is described as the Classic Finish Kit Push n Lift Venetian Bronze which will be used to change an existing bathtub strainer and overflow plate. The bathtub finish kit is comprised of a brass strainer, NBR washers, an overflow plate, a push n lift knob, a brass body, a brass stem post, and a hook. The classic finish kit features a high-flow-capacity overflow plate that is slotted to provide greater drainage through the tub overflow, and a push-on overflow cover plate that secures to the overflow elbow with a push for a tight fit against the tub wall.
You suggested classification for the waste and overflow finish kits in subheading 7419.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper: other: cast, molded, stamped or forged, but not further worked. We disagree.
As to what processes are sufficient to advance an item beyond a cast article was addressed in HQ 963283 dated May 11, 2000, which stated that "Customs longstanding position on the issue of advancements to castings is that the casting process is considered complete when, after the casting solidifies and cools, surface imperfections are removed by blast cleaning, chipping, burning or combinations of these processes. Certain independent and additional processes not merely incidental to the general foundry work are considered to advance an article beyond casting." As stated in NY G81782 dated September 25, 2000, “Once the steel casting is further processed…by machine-lathing to specific size and drilling holes, it has been advanced beyond the definition of cast article.”
In the instant case, the importer indicated that the cast articles will be machined after completion of the casting process and before importation into the United States. Therefore, the waste and overflow finish kits are comprised of articles that have been further worked and are advanced beyond the condition allowed for classification in subheading 7419.20, HTSUS. Thus, the subject finished kits will be classified under subheading 7419.80, HTSUS, which provides for other articles of copper: other: other.
The waste and overflow finish kits are composed of brass, NBR, ABS, zinc, stainless steel, and aluminum components that are classified in different headings. Classification of merchandise under the 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 schedule covers the components that comprise the waste and overflow finish kits 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.
Each waste and overflow finish kit consists of at least two different articles that are classifiable in different headings, are put up together to carry out a specific activity (i.e., to replace an existing bathtub strainer and overflow plate for a waste and overflow system) and are put up in a manner suitable for sale directly to users without repacking. Therefore, the subject kits are within the term "goods put up in sets for retail sale”. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them 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, plastic components or the rubber components impart the essential character to the finish kits 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 metal components which include the strainers, overflow cover plates, nails, push n lift knobs, stopper bodies, and stem posts provide the vast majority of the bulk to the finish kits. Also, based on the breakdown of materials by value, the metal predominates by value over the plastic and the rubber. Therefore, it is the opinion of this office that the metal imparts the essential character to each set. In accordance with GRI 3(b), the waste and overflow finish kits will be classified under a heading which provides for other articles of metal.
We note that each of the waste and overflow finish kits are composed of more than one metal. Section XV, Note 7 of the HTSUS, states that the classification of 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 IPS item numbers 64003, 64009, and 64058 that predominates by weight is brass. Therefore, the subject waste and overflow finish kits will be classified under heading 7419, HTSUS, which provides for other articles of copper.
The applicable subheading for the waste and overflow finish kits, IPS item numbers 64003 (Model No. ABA1619SN), 64009 (Model No. ABA1658L), and 64058 (Model No. ABA2378VB) 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