CLA-2-84:OT:RR:NC:N1:102
Ms. Liz Renfro
Delta Faucet Company
55 East 111th St
Indianapolis, IN 46280
RE: The tariff classification of a waste body assembly with flange set from China
Dear Ms. Renfro:
In your letter dated December 14, 2018 you requested a tariff classification ruling. Descriptive information was submitted.
The item under consideration is referred to as a waste body assembly with flange set. The set consists of a plastic waste body assembly and a plastic flange that are parts of a drain pop-up valve assembly installed under a sink. The waste body assembly and flange are designed to be assembled with other components, such as the drain stopper and a lever, and once complete, the drain pop-up assembly functions as a hand operated valve that controls the drainage of water from a sink.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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. In this instance, the product is referred to as a waste body assembly with flange set, but for classification purposes would not be classified as a set, as it does not consist of at least two different articles that are classified in different headings. Both items are integral components of a valve and HTSUS subheading 8481.90 provides for parts of a valve. As such, the drain stopper and the flange are separately classified.
The applicable subheading for the waste body assembly and the flange will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks,valves and similar appliances, for pipes, boiler shells, tanks,vats or the like,including pressure-reducing valves and thermostatically controlled valves; parts of hand-operated appliances; Of other materials. The general rate of duty will be 3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division