CLA-2-84:OT:RR:E:NC:1:102
Ms. Karen A. London
Team Customs Brokerage
500 All Star Dr.
Winnsboro, TX 75494
RE: The tariff classification of faucets from Taiwan
Dear Ms. London:
In your letter dated November 29, 2007 you requested a tariff classification ruling on behalf of Ecowater Systems. Descriptive literature and technical drawings were submitted.
The articles you plan to import are described as specialized water faucets for use with water treatment systems. The water treatment systems are designed to remove contaminants from household water. They include a faucet with filter life monitoring capabilities, disposable filters and a complete kit for hook up. There are five types of drinking water systems which include faucets of various materials.
The ECOP30 is a reverse osmosis drinking water system. This system features a stainless steel faucet, a three gallon storage tank, three removable cartridges and a faucet filter monitor that lets you know when the filters need replacement.
The ECOP20 is a sink-mounted faucet and filter system. The faucet is made of stainless steel and features dual filters that reduce harmful contaminants found in unfiltered tap water.
The ERO 375, ERO R350 and ERO R450 are reverse drinking water systems that provide high quality water for worry-free drinking and cooking. These units include a chrome plated copper faucet, filters and automatic flow shut-offs used when filters are removed. The filtration system reduces substances such as chlorine, sediment, nitrates, lead, cysts and detergents before reaching the faucet.
You are requesting a ruling on the classification of the system faucets when imported separately. You suggest classification of the specialized water faucets under subheading 8421.99.0040 Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of machinery and apparatus for filtering or purifying water. Although the faucets are used with water treatment/filtration systems, faucets are specifically provided for as taps, cocks, valves and similar appliances under heading 8481, HTSUS.
The applicable subheading for the stainless steel faucets will be 8481.80.3090, HTSUS, which provides for other hand operated valves of steel. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the chrome plated copper faucets will be 8481.80.1030, HTSUS, which provides for hand operated sink and lavatory faucets of copper. The rate of duty will be 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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division