CLA-2-73:OT:RR:NC:N1:121
Mr. Jeremy Pan
T&P Group of USA, Inc.
2479 6th Street
Fort Lee, NJ 07024
RE: The tariff classification of stainless steel sinks from China
Dear Mr. Pan:
In your letter dated June 20, 2013, you requested a tariff classification ruling.
The merchandise under consideration is welded stainless steel sinks, including standard sinks, hand sinks, bar sinks, ice sinks, and mop sinks.
You describe the manufacturing process as follows: Each sink is made from hand-cut stainless steel sheets. Once cut to shape, the edges are notched, bent and welded together to form the vertical corners of the sink bowl. The bowl is then welded to the drain board, back splash and legs to form the finished product.
The applicable subheading for the fabricated stainless steel sinks will be 7324.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, sinks and wash basins, of stainless steel, other. The rate of duty will be 3.4 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division