CLA-2-84:OT:RR:NC:N1:102
Ms. Liz Renfro
Delta Faucet Company
55 East 111th St
Indianapolis, IN 46280
RE: The tariff classification of a drain flange from China
Dear Ms. Renfro:
In your letter dated December 14, 2018 you requested a tariff classification ruling. Descriptive information was submitted.
The item under consideration is referred to as a drain flange. The plastic drain flange includes a stainless steel cap. The drain flange is part of a pop-up valve assembly that is installed under a sink. The drain flange is designed to be assembled with other pop-up assembly components and once complete, the pop-up assembly functions as a hand operated valve that controls the drainage of water from a sink.
The applicable subheading for the drain fange will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks,valves and similar appliances, for pipes, boiler shells, tanks,vats or the like,including pressure-reducing valves and thermostatically controlled valves; parts of hand-operated appliances; Of other materials. The general rate of duty will be 3 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 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