CLA-2-74:OT:RR:NC:N1:117
Mr. Eric P. McMillian
Homewerks Worldwide LLC
500 Bond Street
Lincolnshire, IL 60069
RE: The tariff classification of an Ice Maker Supply Line Kit from China
Dear Mr. McMillian:
In your letter dated May 18, 2015 you requested a tariff classification ruling.
The product under consideration is described as an Ice Maker Supply Line Kit and identified as item number 7251-15-14-KIT-EB. The kit consists of ¼ inch OD X 15 foot refined copper tubing in coil form, a hand operated self-piercing saddle valve and four compression fittings and is used to connect an ice maker within a refrigerator to a main water line supply source. The items are packaged in a blister pack and put up for retail sale.
The copper tubing connects to the saddle valve and allows the passage of water from the main water supply line/pipe to the ice maker kit. The saddle valve attaches to the pipe and supplies cold water to the ice maker via the copper tubing while the compression fittings connect 2 pieces of copper tubing together by the use of the 2 compression nuts on the end of the fitting.
You suggest classification of the kit in subheading 7412.20.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper tube or pipe fittings (for example couplings, elbows, sleeves), of copper alloys, other, of copper-zinc base alloys (brass), threaded, other. However, based on the information submitted, we find that the kit is more specifically provided for elsewhere in the tariff.
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note (X) to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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.
Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The Ice Maker Supply Line Kit is considered to be a set for tariff purposes in accordance with GRI 3(b). The kit consists of at least two different articles (copper tubing, valve and fittings) classifiable in different headings which have been put up together to meet a particular need, namely to connect an ice maker to a water supply source, and is put up in a manner suitable for sale directly to users without repacking (blister packed). It is the opinion of this office that the copper tubing imparts the essential character of the set based on its weight and value compared to the other items that make up the kit.
The applicable subheading for the Ice Maker Supply Line Kit will be 7411.10.1090, HTSUS, (HTSUS), which provides for copper tubes and pipes, of refined copper, seamless, other. The rate of duty will be 1.5 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/.
The copper tubing included in the Ice Maker Supply Line Kit may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Mary Ellen Laker at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division