CLA-2-84:OT:RR:NC:N1:102
Ms. Jill M. Hurley
Livingston International, Inc.
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of kitchen and lavatory faucets from Canada and Thailand
Dear Ms. Hurley:
In your letter dated September 6, 2011 you requested a tariff classification ruling on behalf of your client, Grohe America, Inc. Descriptive literature and photographs were included with your submission.
The items under consideration are described as the Ladylux Pro kitchen faucet, product number 32 245 SD0, and the Eurosmart Lavatory Centerset faucet, product number 32 643 001. You indicate that the Ladylux Pro kitchen faucet will be manufactured in Canada, and that the Eurosmart Lavatory Centerset faucet will be made in Thailand. They will be entered as complete units, packaged and imported individually and ready for sale.
The faucets are of a similar type except in the way they are constructed. The Ladylux Pro faucet is made of stainless steel, and the Eurosmart Lavatory faucet is made of brass. They consist of a single lever handle, two plastic hoses with stainless steel braided outer support casings, a plastic mixer valve and two brass connectors.
The plastic hoses connect directly to the hot and cold water supply lines. Two small brass connectors are used to attach the hoses on the other end to a plastic mixer valve comprised of two parts: an outer 35 mm cartridge and an insert cartridge, both made of plastic. The insert cartridge fits directly into the 35 mm cartridge which is mounted inside the faucet body. The valve has two openings for the water inlets and a single outlet for the final mixed water stream. Moving the handle from front to back opens and closes the inlets thus controlling the flow of water. As such, we find the kitchen and lavatory faucets are hand operated valves. Valves are specifically provided for under heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), used to regulate the flow of liquids.
The applicable subheading for the Ladylux Pro and Eurosmart Lavatory Centerset faucets will be 8481.80.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bath, shower, sink and lavatory faucets, hand operated, of other materials. The general rate of duty will be 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division