CLA-2-74:OT:RR:NC:N1:113
Ms. Chandanie Gunathilake
Sourcing Specialist
Watertite Products Inc. dba IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of brass cleanout plugs from China
Dear Ms. Gunathilake:
In your letter dated July 5, 2022, you requested a tariff classification ruling on cleanout plugs. Product descriptions and photographs were provided for our review.
The articles under consideration are identified as cleanout plugs, IPS item number 92580 (Model No. ML68700) and IPS item number 92582 (Model No. ML 68837). Each round plug is made of brass and features a square raised head. IPS item number 92580 measures 1½” in diameter and IPS item number 92582 measures 2½” in diameter. The subject plugs are used to cover drain cleanout pipes. The threads in the cleanout plug allow the plug to be screwed onto the pipe, which creates a tight seal to secure cleanout from debris and vermin. The plugs prevent wastewater, fumes, and sewer gases from leaking out of the cleanout. The square raised head requires a cleanout-plug wrench to open, helping to prevent tampering.
The applicable subheading for the cleanout plugs, IPS item number 92580 (Model No. ML68700) and IPS item number 92582 (Model No. ML 68837), will be 7419.80.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other…brass plumbing goods not elsewhere specified or included. The rate of duty will be free.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7419.80.5010, 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., 9903.88.03, in addition to subheading 7419.80.5010, 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, 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.
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