CLA-2-73:OT:RR:NC:N1:113
Ms. Jennifer Mitchell
HOC Global Solutions
3245 American Drive
Mississauga, Ontario Canada L4V 1B8
RE: The tariff classification of a tub drain and a tub and shower side discharge pan drain from an unspecified country
Dear Ms. Mitchell:
In your letter dated February 20, 2015, on behalf of Oakville Stamping & Bending Limited, you requested a tariff classification ruling. Samples and illustrative literature/pictures for the subject tub drain and the tub and shower side discharge pan drain were submitted for our review.
The first product under consideration is identified as the Model ITD35 - Island Tub Drain Free Standing. You indicated that the items that comprise the Island Tub Drain will be imported as a kit with installation instructions included. You stated in your letter that the “Model ITD35 - Island Tub Drain consists of an 18 gauge epoxy coated metal deck flange (stainless steel), 2 x 17G brass tailpieces (fine thread and flanged), ABS adapter kit, an Island Drain Assembly with 1-1/2” DWV ABS tailpiece, and a 2” x 1-1/2” ABS reducing bushing .” All of the items included in the Model ITD35 - Island Tub Drain will be used to complete the bath tub drain. The subject stainless steel deck flange, brass tailpieces, ABS adapter kit, Island Drain Assembly with DWV ABS tailpiece and ABS reducing bushing that comprise the Model ITD35 - Island Tub Drain Free Standing will be packaged together in a cardboard box ready for retail sale prior to importation into the United States.
The second product under consideration is identified as the Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate. You indicated that that the subject Tub & Shower Brass Side Discharge Pan Drain will be imported as a kit. You stated in your letter that the “Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate consists of a low profile brass base, extra-long ABS body, reversible ABS collar, 3 solid brass bolts and a stainless steel grate…It is most commonly used as a shower drain.” All of the items that comprise the Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate will be packaged together in a cardboard box ready for retail sale prior to importation into the United States.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The Model ITD35 - Island Tub Drain Free Standing, in our opinion, meets the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character for the set. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The Island Tub Drain under consideration consists of stainless steel, brass and plastic articles. In this case, based on the function of the stainless steel deck flange to allow and direct the flow of liquid into the drain, it is the opinion of this office that the stainless steel component imparts the essential character of the set. In accordance with GRI 3(b), the Model ITD35 - Island Tub Drain Free Standing is classified under heading 7326, HTSUS, as an other article of steel, which is the heading that applies to the stainless steel component.
The Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate, in our opinion, meets the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character. The Tub & Shower Brass Side Discharge Pan Drain in question consists of stainless steel, brass and plastic items. In this case, the brass items which include the base, hub connection and bolts are the principle components in terms of function, weight and value. Therefore, it is the opinion of this office that the brass components impart the essential character of the set. In accordance with GRI 3(b), the Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate is classified under heading 7419, HTSUS, as an other article of copper, which is the heading that applies to the brass components.
The applicable subheading for the Model ITD35 - Island Tub Drain Free Standing will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate will be 7419.99.5010, HTSUS, which provides for other articles of copper, other,
other, other, other, brass plumbing goods not elsewhere specified or included. The general 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 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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division