CLA-2-84:OT:RR:NC:N1:102
Ms. Marilyn-Joy Cerny
Sandler, Travis & Rosenberg, P.A.
24 Smith St., Building 2, Suite 102
Pawling, NY 12564
RE: The tariff classification of various faucet kits from China.
Dear Ms. Cerny:
In your letter dated February 22, 2018, on behalf of Ace Hardware Corporation of Oak Brook, Illinois, you requested a tariff classification ruling.
Item number 4548210, which is described as a single handle lavatory faucet kit, contains a spout, a lever handle, a lifting rod with a lifting rod knob and a disk valve cartridge. Item number 4875340, which is described as a single handle lavatory pop-up faucet kit, contains a spout, a base plate, a handle and a disk valve cartridge.
The valve cartridges of items 4548210 and 4875340 are made-up of 38% brass, 36% plastic, 5% rubber, 4% stainless steel and include an internal component of ceramic material.
Item number 4312245, which is described as a single handle tub and shower faucet kit, contains a shower head assembly, a lever handle assembly, a washerless valve cartridge and a tub spout with a diverter. The washerless valve cartridge, which is primarily made of plastic material, has an internal component of ceramic material.
Item number 4875423, which is described as a two handle lavatory faucet kit, contains two handles, a base plate, and a lifting rod with a lifting rod knob. The kit includes hot and cold temperature disk valve cartridges that have a material breakdown of 38% brass, 36% plastic, 5% rubber, 4% stainless steel and an internal component of ceramic material.
Item number 4546164, is described as the two handle kitchen faucet kit, contains two handles, a gooseneck spout, valve cartridges and a sprayer. The washerless valve cartridges allow the user to control water flow and water temperature. The cartridges are primarily of plastic material and have an internal ceramic component.
The faucet kits are imported as complete kits with the contents packaged together, ready for retail sale. The essential character of each kit is the valve cartridge, which is opened and closed by the user to control the flow of water.
Valves are specifically provided for in Heading 8481. Being that the essential character of the kits in question is the valve cartridge, the applicable subheading for the single handle tub and shower faucet kit, item number 4312245, the single handle lavatory faucet, item number 4548210, the single handle lavatory faucet, item number 4875340, the single handle lavatory faucet, item number 4875423, and the two handle kitchen faucet kit, item number 4546164, will be 8481.80.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for bath, shower, sink and lavatory faucets, hand operated, of other. The general rate of duty will be 3 percent ad valorem.
Duty rates are provided for your convenience and are subjehict to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division