CLA-2-73:OT:RR:NC:N1:113
Ms. Chandanie Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of Wingnut Test Plugs from Taiwan
Dear Ms. Gunathilake:
In your letter dated May 12, 2022, you requested a tariff classification ruling. Product descriptions, photographs and samples of the Wingnut Test Plugs were provided for our review.
The articles under consideration are identified as the Wingnut Test Plug 1½”, IPS Item Number 92142, and the Wingnut Test Plug 3”, Item Number 92144. Each test plug contains small steel discs with a hole in the center, a vulcanized rubber gasket and washer, an aluminum wingnut, a steel ring, and a steel screw. The Wingnut Test Plug 1½” is composed of 62.1 percent steel, 32.5 percent rubber, and 5.4 percent aluminum. The Wingnut Test Plug 3” is composed of 51 percent steel, 46.7 percent rubber, and 2.3 percent aluminum.
You stated that “the way the plug functions, is that there is a smaller metal plate on the bottom of the plug and when the wingnut is tightened, the rubber gasket expands/bulges out to seal against the inside wall of the pipe - sealing the water in the pipe.” You indicated that the “plug is intended to seal the end of a DWV (Drain, Waste, or Vent) pipe that is relatively low pressure - 5 water head feet or 2 PSI of air.”
You proposed classification for the Wingnut Test Plugs in heading 4009, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without fittings. The test plugs are not tubes, pipes or hoses of vulcanized rubber. Therefore, the test plugs would not be classified in heading 4009, HTSUS.
The Wingnut Test Plug 1½” and the Wingnut Test Plug 3” are composed of steel, rubber, and aluminum. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the test plug in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In the opinion of this office, the metal (steel and aluminum) components and the rubber components are of equal importance. In this case, neither the metal components nor the rubber components impart the essential character since each performs significant roles in the function of the Wingnut Test Plugs. Therefore, in accordance with GRI 3(c), the subject test plug will be classified as an other article of metal.
You indicated that the Wingnut Test Plug 1½” and the Wingnut Test Plug 3” are composed of more than one base metal including steel and aluminum. Section XV, Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the subject test plugs that predominates by weight is steel. Therefore, the Wingnut Test Plugs are classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the Wingnut Test Plug 1½”, IPS Item Number 92142, and the Wingnut Test Plug 3”, Item Number 92144, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, 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 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division