CLA-2 OT:RR:CTF:TCM H208896 EGJ
David P. Sanders, Esq.
Williams Mullen
Suite 1200
1666 K Street N.W.
Washington, DC 20006
RE: The tariff classification of a zinc handle cover and a zinc escutcheon for kitchen and bathroom faucets
Dear Mr. Sanders:
This letter is in response to your correspondence, received on November 4, 2011, by U.S. Customs and Border Protection (CBP) in New York. You have requested a binding ruling on behalf of Moen, Inc. (Moen), pertaining to the tariff classification of two zinc trim components for kitchen and bathroom faucet systems under the Harmonized Tariff Schedule of the United States (HTSUS). You included samples of each item with your request. Your correspondence was referred to this office for a response.
FACTS:
The merchandise at issue consists of two zinc trim components for Moen kitchen and bathroom faucet systems. Each component is imported in bulk separately from the complete faucet system. Both components are specifically designed for and used with hand-operated kitchen and bathroom faucet systems. Once installed, these parts are tightly secured together, and are not intended for quick removal.
Handle Cover. The bathroom faucet handle cover, part no. 151592/146188, consists of a circular base and a tubular handle. The base measures approximately 1 ¼” in height with a diameter of approximately 2 ¼”. The tubular handle measures approximately 3 ½” in length. According to the technical diagram, the zinc handle cover conceals the working components of the bathroom faucet and facilitates turning the faucet valve on and off.
Escutcheon. The kitchen faucet escutcheon, part no. 147316/141002, is a raised zinc plate which measures 10 ¼” x 2 ½”, with a 1¾” diameter hole in the center to accommodate a faucet spout and conceal the faucet’s hose. It is secured with a gasket onto the surface of a kitchen deck (counter). It is used to cover the gasket and various other operational valve components in a kitchen faucet. Below the escutcheon and the kitchen counter, the hose connects to the faucet system. The escutcheon is an ornamental cover plate; it does not contribute to the operation of the faucet.
In kitchen and bathroom sinks, a faucet system is used indoors to deliver water from outside water lines. The body of the faucet system, consisting of a valve and other connecting parts, is generally installed behind a wall or under a countertop. In contrast, the trim components are installed on the surface or perimeter of the sink, and are visible to the user. Certain trim components enable the user to control the flow of water from the valve and into the sink. Generally, the trim components tend to be ornamental so as to enhance the décor of the kitchen or bathroom.
ISSUE:
What is the tariff classification of the zinc handle cover and the zinc escutcheon?
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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 GRIs 2 through 6.
The relevant HTSUS provisions are:
7907.00 Other articles of zinc:
7907.00.60 Other …
* * *
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:
8481.90 Parts:
Of hand operated and check appliances:
8481.90.50 Of other materials …
* * *
Note 2(b) to Section XVI (which includes Chapter 84) states, in pertinent part, that:
[P]arts of machines … are to be classified according to the following rules:
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading … are to be classified with the machines of that kind …
* * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding and, therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System an are thus useful in ascertaining the classification of merchandise under the Harmonized System. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 79.07 provides, in pertinent part, that:
This heading covers all articles of zinc other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.
EN 84.81 provides, in relevant part, as follows:
The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas.
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.
* * *
Heading 8481, HTSUS, provides, inter alia, for valves. EN 84.81 states that the heading provides for devices which are designed to regulate the pressure or the flow velocity of a liquid or a gas. CBP has consistently held that kitchen and bathroom faucets are hand operated valves of heading 8481, HTSUS, because they regulate the flow of liquids. See Headquarters Ruling Letter (HQ) 962600, dated November 3, 1999, HQ H027028, dated August 19, 2008, New York Ruling Letter (NY) N183555, dated September 27, 2011. Kitchen and bathroom faucets regulate the flow of water when the user opens or closes a handle or knob by hand. Therefore, the subject faucet systems are classifiable in heading 8481, HTSUS, as hand operated valves.
If the handle cover and escutcheon satisfy the terms of Note 2(b) to Section XVI, HTSUS, they are classifiable as parts of valves in heading 8481, HTSUS. The Note directs that parts suitable for use solely or principally with a particular kind of machine are to be classified with machines of that kind. Based upon the information submitted to us, the handle cover and escutcheon are suitable for use solely or principally with Moen kitchen and bathroom faucets. Thus, if they constitute “parts” within the meaning of the HTSUS, they can be classified as parts of valves.
In Bauerhin Techs. Ltd. P’ship. United States, 110 F. 3d 774 (Fed. Cir. 1997), the court identified two distinct lines of cases defining the word "part." Consistent with United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933), one line of cases holds that a part of an article "is something necessary to the completion of that article without which the article to which it is to be joined, could not function as such article." The other line of cases evolved from United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955), which held that a device may be a part of an article even though its use is optional and the article will function without it, if the device is dedicated for use upon the article, and, once installed, the article will not operate without it. Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” ABB, Inc. v. United States, 28 Ct. Int’l Trade 1444, 1452-53 (2004).
Applying the case law, the handle cover is clearly a “part” under the HTSUS. The user operates the valve body of the faucet system by turning the handle, in order to regulate the flow of water. As a practical matter, the user could not operate the Moen faucet system without the handle cover. Under Willoughby, the handle cover is a part of the faucet system because the faucet could not function without it. 21 C.C.P.A. at 324.
In contrast, the escutcheon is not a “part” under the HTSUS. This trim component is of a strictly decorative nature. The escutcheon does not contribute to the function of the faucet into which it is installed, nor does it mount any other necessary parts to the faucet system. Accordingly, Note 2(b) to Section XVI does not direct the classification of the escutcheon as a “part” of the faucet system.
Heading 7907, HTSUS, provides for other articles of zinc. EN 79.07 explains that the heading covers articles of zinc which are not more specifically covered by other headings. Since no heading specifically provides for the zinc escutcheon, it is properly classified in heading 7907, HTSUS.
HOLDING:
By application of GRI 1 (Note 2(b) to Section XVI, HTSUS), the handle cover is classified in heading 8481, HTSUS. It is specifically classified under subheading 8481.90.10, HTSUS, which provides for “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: Parts: Of hand operated and check appliances: Of other materials…” The 2012 column one, general rate of duty is 3 percent ad valorem.
By application of GRI 1, the escutcheon is classified in heading 7907, HTSUS. It is specifically classified under subheading 7907.00.60, HTSUS, which provides, in pertinent part, for “Other articles of zinc: other…” The 2012 column one, general rate of duty is 3 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 on the Internet at www.usits.gov/tata/hts/.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification and Marking Branch