CLA-2-74:OT:RR:NC:N1:113
Ms. Jennifer Mitchell
HOC Global Solutions
3245 American Drive
Mississauga, Ontario Canada L4V 1B8
RE: The tariff classification of the Lavatory Drain Plug & Chain from an unspecified country
Dear Ms. Mitchell:
In your letter dated February 20, 2015, on behalf of Oakville Stamping & Bending, you requested a tariff classification ruling. A sample and illustrative literature/pictures for the subject drain plug and chain were submitted for our review.
The product under consideration is identified as the Model 3600WC 1-1/4” Lavatory Drain Plug & Chain. You indicated that that the Lavatory Drain Plug & Chain will be imported as a kit with installation instructions included. You stated in your letter that the “Model 3600WC 1-1/4” Lavatory Drain Plug & Chain consists of a rubber plug & chain stopper, chrome finish, cast brass, 17 gauge 1-1/4” x 8-3/8” brass tailpiece, locknut, heavy rubber gasket, forged brass strainer, and cast brass elbow.” All of the essential components in the Model 3600WC 1-1/4” Lavatory Drain Plug & Chain make up the lavatory drain, with the plug and chain being the closure. The components that comprise the Lavatory Drain Plug & Chain will be packaged together in a cardboard box ready for retail sale prior to importation into the United States.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The Model 3600WC 1-1/4” Lavatory Drain Plug & Chain, in our opinion, meets the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The Lavatory Drain Plug & Chain under consideration consists of both brass and rubber articles. In this case, the brass articles which include the tailpiece, locknut, strainer and elbow are the majority of the components that comprise the Lavatory Drain Plug & Chain. We note that the brass predominates by both weight and value over the rubber. Therefore, it is the opinion of this office that the brass components impart the essential character of the set. In accordance with GRI 3(b), the set is classified under heading 7419, HTSUS, as an other article of copper, which is the heading that applies to the brass components.
The applicable subheading for the Model 3600WC 1-1/4” Lavatory Drain Plug & Chain, will be
7419.99.5010, HTSUS, which provides for other articles of copper, other, other, other, other, brass plumbing goods not elsewhere specified or included. The general rate of duty will be free.
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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division