Mr. Edwin F. Atkins
The Keeney Manufacturing Company
1170 Main Street
Newington, CT 06111
RE: The tariff classification of sink tailpipes.
Dear Mr. Atkins:
In your letter dated May 15, 2009, you requested a tariff classification ruling.
Diagrams were provided with your letter. The sink tailpipes are flanged tubes used to connect a sink strainer to a P-trap. Some of the tailpipes are composed of polypropylene plastic. Other tailpipes are composed of brass. You did not specify whether the brass tailpipes are seamless or welded.
The applicable subheading for the polypropylene plastic tailpipes will be 3917.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefore (for example, joints, elbows, flanges), of plastics…tubes, pipes and hoses, rigid: of polymers of propylene. The general rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the brass tailpipes, if seamless, will be 7411.21.1000, HTSUS, which provides for copper tubes and pipes: of copper alloys: of copper-zinc base alloys (brass): seamless. The general rate of duty will be 1.4% ad valorem.
The applicable subheading for the brass tailpipes, if welded or not seamless, will be 7411.21.5000, HTSUS, which provides for copper tubes and pipes: of copper alloys: of copper-zinc base alloys (brass): other. The general rate of duty will be 3% ad valorem.
You did not identify the country of origin. The rates of duty provided above are the rates applicable to the goods when they are made in a country with which the United States has Normal Trade Relations. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Robert B. Swierupski
National Commodity Specialist Division