CLA-2-40:RR:NC:SP:221 C84444
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of faucet repair kits from Japan and Taiwan.
Dear Mr. Hoffacker:
In your letter dated February 10, 1998, on behalf of Creed Company, Division of Plumbmaster, Inc., you requested a tariff classification ruling.
Five sample faucet repair kits were submitted with your letter. All five kits are packaged for retail sale, and they are classified as sets in the heading applicable to those articles which impart the essential character of the set.
The single handle faucet repair kit (Item #80726) consists of 4 rubber O-rings, 2 stainless steel springs, 2 rubber seats, 1 copper ball, 1 plastic and rubber cam assembly and 1 allen wrench. According to the information you submitted, the copper ball accounts for well over half the value of the kit.
The repair kit for scaldguard cartridges (Item #80465) consists of 2 stainless steel springs, 2 rubber seats and 2 rubber O-rings.
The repair kit for sink, lavatory and shower fixtures (Item #80732) consists of 1 plastic and rubber cam assembly, 2 rubber seats, 2 stainless steel springs and 1 allen wrench.
The repair kit for single handle faucets (Item #88103) consists of 4 rubber O-rings, 4 stainless steel rings, 2 rubber seats, 1 plastic and rubber cam assembly and 1 allen wrench.
The repair kit for two handle faucets (Item # 88101) consists of 2 plastic O-rings, 4 rubber O-rings, 2 stainless steel springs and 2 rubber seats.
As you requested, the samples are being returned.
The applicable subheading for Item #88101 will be 8484.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings, other. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for Item #80726 will be 7419.99.5050, (HTS), which provides for other articles of copper, other. The rate of duty will be 1 percent ad valorem.
The applicable subheading for Item Numbers 80465, 80732 and 88103 will be 4016.93.5050, (HTS), which provides for other articles of vulcanized rubber other than hard rubber...gaskets, washers and other seals, other. The rate of duty will be 2.7 percent ad valorem.
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 Joan Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division