CLA-2-73:OT:RR:NC:N1:121
Chandanie Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of a cast iron drain base from China
Dear Ms. Gunathilake:
In your letter dated June 29, 2022, you requested a tariff classification ruling.
The product under consideration is identified as a 2" Caulk Body cast iron drain base, model number ABA53. The drain base is 2 inches in diameter and made from ductile cast iron. After casting the drain is machined and painted black. It is designed to be used for bathroom shower drainage connecting the shower to the wastewater plumbing line.
The applicable subheading for the 2" Caulk Body cast iron drain base, model number ABA53 will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary ware and parts thereof, of iron or steel: Other, including parts. The 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7324.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7324.90.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division