CLA-2-74:OT:RR:NC:N1:113
Ms. Chandanie Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of a shower grate from China
Dear Ms. Gunathilake:
In your letter dated August 23, 2022, you requested a tariff classification ruling on a shower grate. Product descriptions and photographs were provided for our review.
The shower grate under consideration is identified as IPS item number 69208 (Model No. ABA8600). You described the subject article as a nickel bronze grate that is used in shower areas to drain off the wastewater. The shower grate will be attached to the drain body with two screws. Although you described the subject article as a nickel bronze shower grate, the chemistry provided indicated the grate is composed of a copper-zinc alloy (brass), as defined in Chapter 74 Subheading Note 1(a) of the Harmonized Tariff Schedule of the United States (HTSUS).
You suggest classification for the shower grate in subheading 7419.20, HTSUS, which provides for other articles of copper: other: cast, molded, stamped or forged, but not further worked. We disagree.
The issue of what processes are sufficient to advance an item beyond a cast article was addressed in HQ 963283 dated May 11, 2000, which stated that "Customs longstanding position on the issue of advancements to castings is that the casting process is considered complete when, after the casting solidifies and cools, surface imperfections are removed by blast cleaning, chipping, burning or combinations of these processes. Certain independent and additional processes not merely incidental to the general foundry work are considered to advance an article beyond casting." As stated in NY G81782 dated September 25, 2000, “Once the steel casting is further processed…by machine-lathing to specific size and drilling holes, it has been advanced beyond the definition of cast article.”
In the instant case, the importer indicated that the cast articles will be machined after completion of the casting process and before importation into the United States. Therefore, the drain grate has been further worked and is advanced beyond the condition allowed for classification in subheading 7419.20, HTSUS. Thus, the subject shower grate will be classified under subheading 7419.80, HTSUS, which provides for other articles of copper: other: other.
The applicable subheading for the shower grate, IPS item number 69208 (Model No. ABA8600), will be 7419.80.5010, HTSUS, which provides for other articles of copper, other…brass plumbing goods not elsewhere specified or included. 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 7419.80.5010, 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 7419.80.5010, 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, 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division