NY 862396
MAY 1 1991
CLA-2-84:S:N:N1:102 862396
Ms. Mary Anne O'Boyle
Hoglund & Moyles Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666
RE: The tariff classification of a two valve tub/shower faucet
from Taiwan
Dear Ms. O'Boyle:
In your letter dated April 9, 1991, on behalf of your
client, Builders Square Inc., you requested a tariff
classification ruling.
The item is a two valve tub/shower faucet unit. It includes
the shower head, shower arm, and shower flange, a solid brass
water way with acrylic handle and brass flange. It has a zinc tub
spout, and is chrome plated. The faucet is sold as a set, the
essential character of which is determined to be the control
valves.
The applicable subheading for the two valve tub/shower
faucet will be 8481.80.1020, Harmonized Tariff Schedule of the
United States (HTS), which provides for taps, cocks, valves and
similar appliances, hand operated: of copper. The rate of duty
will be 5.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport