CLA-2-94:RR:NC:SP:233 J85364
7013.99.9000; 8481.80.1030; 8481.80.3090; 9403.60.8080
Ms. Joy Semenuk
Globe Express Services, Ltd.
P.O. Box 19407
Charlotte, NC 28219-9407
RE: The tariff classification of sinks, faucets and cabinets from Taiwan, China, the Philippines and Malaysia.
Dear Ms. Semenuk:
In your letter dated May 30, 2003, on behalf of Hooker Furniture, you requested a tariff classification ruling.
The merchandise to be imported consists of brass, steel, ceramic and glass sinks and washbasins with or without faucets of brass or stainless steel, and with or without wooden cabinets.
The applicable subheading for sinks and washbasins made of brass, whether imported with or without faucet fixtures or cabinets, will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sanitary ware and parts thereof, of copper-zinc base alloys (brass).” The rate of duty will be 3% ad valorem.
The applicable subheading for sinks and washbasins made of stainless steel, whether imported with or without faucet fixtures or cabinets, will be 7324.10.0000, HTS, which provides for “ Sanitary ware and parts thereof, or iron or steel: Sinks and wash basins, of stainless steel.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for sinks and washbasins made of ceramic (porcelain), whether imported with or without faucet fixtures or cabinets, will be 6910.10.0030, HTS, which provides for “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china, Sinks and lavatories. The rate of duty will be 5.8% ad valorem.
The applicable subheading for sinks and washbasins made of ceramic (non-porcelain), whether imported with or without faucet fixtures or cabinets, will be 6910.90.0000, HTS, which provides for “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Other.” The rate of duty will be 5.7% ad valorem.
The applicable subheading for sinks and washbasins made of glass, whether imported with or without faucet fixtures or cabinets, will be 7013.99.9000, HTS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… Other glassware: Other: Other: Other: Valued over $5 each.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for faucets made of brass, whether imported with or without sinks or cabinets, will be 8481.80.1030, HTS, which provides for “Sink and lavatory faucets of copper.” The rate of duty will be 4% ad valorem.
The applicable subheading for faucets made of stainless steel, whether imported with or without sinks or cabinets, will be 8481.80.3090, HTS, which provides for “Other hand-operated valves of steel.” The rate of duty will be 5.6% ad valorem.
The applicable subheading for wooden cabinets, whether imported with or without sinks, washbasins or faucet fixtures, will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.
Articles classifiable under subheadings 7418.20.1000, 7324.10.0000, 6910.10.0030, 6910.90.0000, 8481.80.1030 and 8481.80.3090, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division