CLA-2-73:OT:RR:NC:N1:121
Mr. Greg Montgomery OEC Logistics Inc.
11960 Westline Industrial Drive, Ste 350
Maryland Heights, MO 63146
RE: The tariff classification of stainless steel mop sinks from China
Dear Mr. Montgomery:
In your letter dated October 10, 2017, you requested a tariff classification ruling on behalf of John Boos & Co. Photographs of the production process and tools used, and a technical drawing were submitted with your request.
The merchandise under consideration is identified as “fabricated stainless steel mop sinks,” item EMS-201162. You describe the manufacturing process as follows: The sinks are made from cut stainless steel sheet. The sheets are first cut to size from larger sheet stock. The cut sheets are bent into a U shape using a press break and the drain hole is cut into the bottom of the U. Sides are joined to the U by a riveting process which forms the bowl or basin. The deck is welded to the top of the basin/bowl using an under weld. Once the pieces of the fabricated sink are assembled, further grinding and polishing work is done to the surface to give the sink a clean finish.
The applicable subheading for the fabricated stainless steel mop sinks 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 https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division