CLA-2-74:OT:RR:E:NC:N1:113
Mr. Mark S. Davies
LG Sourcing, Inc.
1000 Lowes Blvd.
Mooresville, NC 28117
RE: The tariff classification of a shower arm with flange from China
Dear Mr. Davies:
In your letter dated August 28, 2008, you requested a tariff classification ruling. A copy of a photograph of the shower arm with flange was submitted for our review.
The item is identified as a chrome-coated brass 8 inch shower arm with a steel flange (item number 1442). You indicated in your letter that the shower arm is comprised of a bent tube that is threaded on both ends. One end of the shower arm will be inserted into a shower wall and connected to the water supply. The other end of the shower arm will be attached to a showerhead. The flange will be used to cover the hole in the wall where the shower arm is installed. You stated in our telephone conversation of September 3, 2008, that the chrome-coated brass 8 inch shower arm and the steel flange will be packaged together ready for retail sale prior to shipment.
The applicable subheading for the shower arm with flange will be 7419.99.5010, Harmonized Tariff Schedule of the United States (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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division