The tariff classification of plumbing goods from Taiwan

NY 803902 November 29, 1994 CLA-2-74:S:N:N3:113 803902 CATEGORY: Classification TARIFF NO.: 7418.20.1000; 8481.90.9080; 8481.90.1000 Ms. Connie Groat Freight-Base Custom Brokers, Inc. P.O. Box 66479 Chicago AMF, IL 60666 RE: The tariff classification of plumbing goods from Taiwan Dear Ms. Groat: In your letter of no date, received in this office on November 4, 1994, on behalf of Global OEM Corporation, you requested a tariff classification ruling. The merchandise consists of various plumbing goods for bath tubs. Item 1 is a round dial escutcheon of brass (no. 800-183). It covers the hole made in the wall of the bathroom that allows access to the plumbing. Item 2 is a chrome-plated zinc, lever handle (no. 900-070). It is the operating handle for an automatic pressure balancing shower valve. Item 3 is a plastic plug button and insert (no. 900-140). It is used to cover the retaining screw on the acrylic handle of a valve. Item 4 is a chrome-plated brass strainer body (no. B066401). According to the information you enclosed, this is the part of the strainer that remains visible after the sink has been installed. Items 5 through 10 are brass tub spouts (nos. V1129, V11291, V1130, V11301, V1131, V11311). The applicable subheading for the escutcheon and the strainer body will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of copper-zinc based alloys (brass). The rate of duty will be 3.7 percent ad valorem.  The applicable subheading for the lever handle and the plug button and insert will be 8481.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of valves. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the brass tub spouts will be 8481.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of hand-operated brass valves. The rate of duty will be 5.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport