CLA-2-39:OT:RR:NC:N1:137
Chandanie Gunathilake
IPS Corporation dba Watertite Products Inc.
500 Distribution Parkway
Collierville, Tennessee 38017
RE: The tariff classification of acrylonitrile-butadiene-styrene waste and overflow kit from China
Dear Ms. Gunathilake:
In your letter dated April 27, 2022 you requested a tariff classification ruling.
Item 61026 is referred to as a waste and overflow kit. The kit consists of acrylonitrile-butadiene-styrene (ABS) plastic pipe and fittings and a brass push and lift stopper including strainer, stopper, and hardware. Per the documentation provided, the push and lift stopper does not incorporate a valve. The product will provide drainage of overflow and waste water from a bathtub.
The essential character of the waste and overflow kit is imparted by the ABS pipe which, in addition to accounting for over half of the weight and bulk of the product, provides the drainage function.
You suggest classification in 3917.39.0010, Harmonized Tariff Schedule of the United States (HTSUS),which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: other tubes, pipes and hoses: other: reinforced with metal. We disagree. The pipe in the waste and overflow kit is composed of rigid ABS plastic. Rigid tubes, pipes and hoses are provided for earlier in heading 3917.
The applicable subheading for the waste and overflow kit will be 3917.29.0090, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: tubes, pipes and hoses, rigid: of other plastics. The general rate of duty will be 3.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.29.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3917.20.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division