CLA-2 RR:CR:GC 962600 HMC
Port Director of Customs
9777 Via de la Amistad, Rm. 200
San Diego, CA 92173-3209
RE: Tub/Shower Trim Kit; Single Control Kitchen Faucet; Wide Spread Lavatory Faucet; Taps, Cocks, Valves and Similar Appliances, for Pipes, Boiler Shells, Tanks, Vats or the Like, Other Appliances, Hand Operated; Parts of Hand Operated Valves
Dear Port Director:
This is in response to your request for internal advice, dated July 30, 1999, (CLA-1-HW), concerning the classification of a single control kitchen faucet, a wide spread lavatory faucet and a tub/shower trim kit under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the Price Pfister tub/shower trim kit, model 01-81BC, was submitted with this request. We have given consideration to submissions from counsel, dated November 12, 1998, and August 26, 1999, on behalf of Price Pfister, Inc.
FACTS:
The merchandise consists of a single control kitchen faucet, a wide spread lavatory faucet, and a tub/shower trim kit. A sample of the tub/shower trim kit includes a shower head, a spout/tub filler, flanges, and lever handles for the tub filler and shower head. The kit includes only trim parts (exposed part of faucets) and no body parts (found beneath a sink or behind a wall). Drawings provided show faucet components and their assembly process. The merchandise is blister-packed on a cardboard backing or packed in cardboard boxes. The sample of the tub/shower trim kit, (model 1-81BC), is packed in a cardboard box. The shower head contains a valve and side lever that controls the flow of water (jet or spray).
The HTSUS provisions under consideration are as follows:
8481 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof:
Other appliances:
Hand operated:
8481.80.10 Of copper.
* * * *
8481.90 Parts:
Of hand operated and check appliances:
8481.90.10 Of copper.
ISSUE:
The issue is whether the faucets and the tub/shower trim kit are classifiable as valves under subheading 8481.80.10, HTSUS, or as other parts of hand operated appliances under subheading 8481.90.10, HTSUS.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS, in accordance with the General Rules of Interpretation (GRI’s). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRI’s 2 through 6. GRI 6 states that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The Harmonized Commodity Description And Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the EN’s should always be consulted. See T.D. 89 80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 84.81 states that heading 8481
covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.) of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g. sand).
EN 84.81 further states that
the appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.
We find that the kitchen and lavatory faucets are valves of heading 8481, used on or in pipes to regulate the flow of liquids. They regulate the flow of water by opening or closing a handle or knob by hand. By turning the handle or knob, the user either opens, stops or changes the water flow. The faucets are therefore classifiable under subheading 8481.80.10, if made of copper. (We do not have enough information to ascertain whether the faucets are made of copper). The only other significant issue is whether the unassembled faucets are classifiable as assembled faucets.
GRI 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. EN (V) to GRI 2(a), at page 2, states that
The second part of Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.
EN (VII) further states that
For the purposes of this Rule, “articles presented unassembled or disassembled” means articles the components of which are to be assembled either by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only assembly operations are involved.
No account is to be taken in that regard of the complexity of the assembly method. However, the components shall not be subjected to any further working operation for completion into the finished state.
Unassembled components of an article which are in excess of the number required for that article when complete are to be classified separately.
The faucets are packaged either in a box or in a blister pack, disassembled. The drawings for the assembly of the merchandise show that the packing in this instance is done for the convenience of shipping and that disassembled components will be put together with screws, nuts, etc. Therefore, in accordance with GRI 2(a), we would classify the unassembled faucets in the same provision as the assembled faucets.
We note that the tub/shower kit contains components, packaged together in a cardboard box. We must determine if these items constitute a set under the HTSUS. GRI 3(a) states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI 3(b) states that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Explanatory Note (X) to GRI 3(b), at page 5, states that the term “goods put up in sets for retail sale” shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings. ...
(b) consist of products or 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 (e.g., in boxes or cases or on boards).
In this instance, we believe the tub/shower trim kit meets the ENs definition of “goods put up in sets for retail sale” because it: (1) consists of at least two different articles which are, prima facie, classifiable in headings of Chapter 39, 74, 79, and 84, HTSUS; (2) consists of articles put up together to carry out the specific activity of bathing. The shower head and other trim components are specifically designed to provide water when connected to the tub and shower pipes; and, (3) the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the kitchen set qualifies as a set of GRI 3(b). Accordingly, we must find whether the tub spout, shower head or other trim components gives the set its essential character.
Explanatory Note (VIII) to GRI 3(b), at page 4, states that the factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods. We believe that, in this instance, the shower head imparts the essential character to the tub/shower trim kit. The shower head has a complex mechanism of a pipe and valve for controlling the flow of water that the other components of the kit lack. The evidence also shows that it is the most valuable article of the set. Based on GRI 3(b), we find that the tub/shower trim kit is classifiable as if consisting only of the bell shower head.
There is no dispute that the shower head is a good of heading 8481, HTSUS. We must yet determine what is the classification of the shower head at the subheading level. The importer contends that the shower head is classifiable under subheading 8481.80, HTSUS. The importer cites HQ 954931, dated October 29, 1993, and NY C85605, dated April 21, 1998, to support its contention.
HQ 954931, involved the classification of a water reduction device for a urinal flush tank. Customs determined that the solenoid valve imparted the essential character to the device, since it was the valve in the device that performed the primary role. NY C85605, involved the classification of a turn stop waste and overflow kit that contained a tub drain assembly, plastic drain and overflow fittings, seals and installation hardware. The tub drain assembly was chrome plated brass and featured a manually operated turn stop closure to control the flow of water from the tub to the drain. Customs held that a bathtub drain kit was a set classifiable under subheading 8481.80.1050, HTSUS, which provided for other hand operated valves of copper.
The shower heads, like in the items in the forgoing rulings, have valves used for the control of water flow. The water flow is controlled by turning the shower head’s lever. We thus find that the subject shower heads are classifiable under subheading 8481.80.10, HTSUS. See also, NY 862396, dated May 1, 1991.
HOLDING:
The single control kitchen faucet, the wide spread lavatory faucet and the tub/shower trim kit are classifiable under subheading 8481.80.10, HTSUS as “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of copper.
Please advise the internal advice applicant, through its counsel, of this decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division