CLA-2-73:OT:RR:NC:N1:121
Ms. Haeboon Park
B & H Customs Services Inc.
147-19 Springfield Lane
Jamaica, NY 11413
RE: The tariff classification of stainless steel sinks from China
Dear Ms. Park:
In your letter dated January 25, 2013, you requested a tariff classification ruling on behalf of RJ Hospitality. Photographs of the products were submitted with your request.
The merchandise under consideration is several models of stainless steel sinks. You indicate in your letter that each sink is made from a hand-cut sheet of stainless steel. Once cut to shape, the edges of the sheet are notched, bent and welded together to form the vertical corners of the bowl. Sinks constructed in this manner have fabricated bowls.
Model number 3318A is an undermount sink with two equal size bowls, each measuring 15 inches by 16 inches by 10 inches. Model number 3118A is an undermount sink with two bowls; the left bowl measures 20 inches by 16 inches by 10 inches, the right bowl measures 8 inches by 16 inches by 10 inches. Model number 3218A is an undermount sink with one bowl measuring 30 inches by 16 inches by 9 inches. Model number 3322A is a topmount sink with one bowl measuring 30.5 inches by 17 inches by 9 inches.
The applicable subheading for the stainless steel sinks with fabricated bowls 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