CLA-2-79:OT:RR:NC:N1:113
Ms. Chandanie Gunathilake
Sourcing Specialist
IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of waste and overflow half kits from Taiwan
Dear Ms. Gunathilake:
In your letter dated June 27, 2022, you requested a tariff classification ruling on waste and overflow half kits. Product descriptions and photographs were provided for our review.
The waste and overflow kits under consideration are identified as IPS item numbers 62017 (Model No. ABA2251Z), 62066 (Model No. ABA1335ZCT), and 62073 (Model No. ABA2218RI). According to your submission, each half kit consists of plastic fittings, and brass and zinc pieces which will be used to replace or install bathtub waste and overflow systems. We note that these kits are not complete drain kits, as the drainpipes are not included. The components that comprise each waste and overflow half kit are imported packaged together ready for retail sale.
Item number 62017 is described as the Half Kit CLSC Turntop Polyvinyl Chloride (PVC) CP Z. This kit is comprised of a PVC waste shoe 1½”, a PVC overflow elbow, a zinc and rubber trim kit turntop, an acrylonitrile butadiene styrene (ABS) overflow plate, an ABS and rubber large test stopper, a PVC overflow locknut, two ethylene vinyl acetate (EVA) washer bathwaste overflows, and a PVC test cap. You indicated that “this half kit includes a high-flow-capacity overflow plate that is slotted to provide greater drainage through the tub overflow, draining water at a rate of 7 GPM (gallons per minute). The Turn Top Stopper allows for easy plugging and unplugging of the tub drain.” The overflow plate is chrome plated.
Item number 62066 is described as the Half Kit Turntop PVC CP. This kit is comprised of a PVC waste shoe 1½”, a two hole PVC overflow elbows, a zinc and rubber trim kit turntop, an EVA bathwaste overflow washer, a two hole zinc overflow plate, a stainless steel retainer clip, an ABS and rubber test kit assembly, and two brass screw slots. You indicated that “the two-hole overflow cover plate features a solid-metal face with openings underneath that let water drain effectively into the tub overflow, while the Push eN Lift Stopper allows for easy plugging and unplugging of the tub drain.” The strainer, stopper, and overflow plate feature a chrome finish.
Item number 62073 is described as the Classic Roughin PVC. This kit is comprised of PVC pipe fittings, a chrome plated brass strainer, and a PVC test cap. You indicated that this is a test kit that allows the waste and overflow system to be pressure tested for safety.
You suggested classification for the waste and overflow half kits in subheading 3917.29, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses, rigid: of other plastics. We disagree. Item numbers 62017, 62066 and 62073 are not rigid tubes, pipes and hoses of other plastics. Therefore, the waste and overflow half kits would not be classified in subheading 3917.29, HTSUS.
Each waste and overflow half kit is composed of PVC, EVA, brass, zinc and rubber components that are classified in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components that comprise the waste and overflow half kits in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
Each waste and overflow kit is a set which consists of at least two different articles that are classifiable in different headings. Each kit consists of articles put up together to carry out a specific activity (i.e., to replace or install a new waste and overflow system in a bathtub with existing piping). Also, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the subject kits are within the term "goods put up in sets for retail sale”. GRI 3(b)) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the metal components or the plastic components impart the essential character to the waste and overflow half kits under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character.
In the opinion of our office, the essential character of the Classic Roughin PVC, item number 62073, is imparted by the PVC pipe fittings which, in addition to accounting for over half of the weight and bulk of the product, provide the primary attachment of the kit to the drainage pipes. In accordance with GRI 3(b), item number 62073 will be classified as fittings of plastic under subheading 3917.40, HTSUS.
You indicated that the primary function of the Half Kit CLSC Turntop PVC CP Z, item number 62017, and the Half Kit Turntop PVC CP, item number 62066, is the release of the water, since the drainage system is not included. Therefore, the essential character of these kits is imparted by the zinc trim kit turntop which releases the water from the bathtub. In accordance with GRI 3(b), the waste and overflow half kits, item numbers 62017 and 62066, will be classified as other articles of metal.
We note that item numbers 62017 and 62066 are composed of more than one metal. Section XV, Note 7 of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in item numbers 62017 and 62066 that predominates by weight is zinc. Therefore, the Half Kit CLSC Turntop PVC CP Z, item number 62017, and the Half Kit Turntop PVC CP, item number 62066, will be classified under subheading 7907.00, HTSUS, which provides for other articles of zinc.
The applicable subheading for the Half Kit CLSC PVC CP Z, IPS item number 62017 (Model No. ABA2251Z), and the Half Kit Turntop PVC CP, IPS item number 62066 (Model No. ABA1335ZCT), will be 7907.00.1000, HTSUS, which provides for other articles of zinc: articles of a type used for household, table or kitchen use; toilet and sanitary wares; all of the foregoing and parts thereof of zinc. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the Classic Roughin PVC, item number 62073 (Model No. ABA2218RI), will be 3917.40.0090, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: fittings: other. The general rate of duty will be 5.3 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 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division