CLA-2-74:OT:RR:NC:N1:113
Ms. Bridget Seth
Zurn Industries, LLC
1801 Pittsburgh Avenue
Erie, PA 16505
RE: The tariff classification of access covers from Taiwan
Dear Ms. Seth:
In your letter dated July 15, 2008, you requested a tariff classification ruling. Two samples of access covers were submitted for our review.
The merchandise is identified as Zurn Z1469 round access covers. In a telephone conversation on August 4, 2008, you stated that the access covers will be available in bronze or stainless steel. The purpose of the access cover is to allow access to a cleanout located behind or within a wall.
You indicated that the access covers are designed to conceal an opening in a wall that leads to a storm or waste drainage pipe. Each access cover features a small screw hole in the center. A screw is run through the cover and threads into a mating plug. The access cover mounts to the mating plug that is attached to a drainage pipe fitting. The plug allows a plumber or maintenance person to gain access to the drainage pipe for repairs. The access cover is used to conceal the plug and the constructed hole in the wall. You indicated in your letter that the Zurn Z1469 access covers will be used in commercial buildings.
The applicable subheading for the bronze access covers will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other, other, other, other, other. The rate of duty will be free.
The applicable subheading for the stainless steel access covers will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division