CLA-2-73:OT:RR:NC:N5:113
Mr. Mat Samuel
Excite USA
4393 Sunbelt Drive Addison, TX 75001
RE: The tariff classification of a stainless steel sink strainer from China
Dear Mr. Samuel:
In your letter dated October 21, 2024, you requested a tariff classification ruling. Product descriptions and pictures of the sink strainer were submitted for our review.
The item under consideration is described as a stainless steel sink strainer, item #102024. The sink strainer has a small, perforated basket attached to a flat rim. It fits over the drain of a sink to prevent solid objects from going down the drain while allowing liquids to pass through.
You suggested classification for the stainless steel sink strainer, item #102024, in subheading 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. We disagree. Heading 7324 provides for sanitary ware and parts thereof, of iron or steel. The Explanatory Notes (EN) to heading 73.24 provide examples of articles classified in this heading which include baths, bidets, hip-baths, foot-baths, sinks, wash basins, toilet sets, soap dishes, sponge baskets, douche cans, sanitary pails, urinals, bedpans, chamber‑pots, water closet pans, spittoons, and toilet paper holders. However, the subject sink strainer is not of the same class or kind as the exemplars listed in EN 73.24. Consequently, the stainless steel sink strainer is not classifiable in heading 7324, HTSUS, as sanitary ware.
You also suggested classification for the stainless steel sink strainer in subheading 7323.93.0080, HTSUS, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel: Other: Of stainless steel...Other. However, we disagree. The stainless steel strainer is not of the same class or kind as the exemplars of table, kitchen or household articles of iron or steel, listed in EN 73.23. Therefore, classification in 7323.93.0080, HTSUS, is precluded.
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. The Explanatory Notes for 73.26 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel would be classified in heading 7326 if it was determined that the item is not more specifically provided for in any other heading of the tariff.
Noting that the stainless steel sink strainer is not more specifically provided for under headings 7323 and 7324, or any other heading of the tariff, the sink strainer would be classified under heading 7326, HTSUS, because it is not more specifically provided for under another heading of the tariff.
The applicable subheading for the stainless steel sink strainer, item #102024, will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel: Other: Other…Other. The rate of duty will be 2.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, 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 7326.90.8688, 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.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected]
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division