The tariff classification of a two valve tub/shower faucetfrom Taiwan

NY 862396 MAY 1 1991 CLA-2-84:S:N:N1:102 862396 CATEGORY: Classification TARIFF NO.: 8481.80.1020 Ms. Mary Anne O'Boyle Hoglund & Moyles Inc. P.O. Box 66373 O'Hare International Airport Chicago, IL 60666 RE: The tariff classification of a two valve tub/shower faucet from Taiwan Dear Ms. O'Boyle: In your letter dated April 9, 1991, on behalf of your client, Builders Square Inc., you requested a tariff classification ruling. The item is a two valve tub/shower faucet unit. It includes the shower head, shower arm, and shower flange, a solid brass water way with acrylic handle and brass flange. It has a zinc tub spout, and is chrome plated. The faucet is sold as a set, the essential character of which is determined to be the control valves. The applicable subheading for the two valve tub/shower faucet will be 8481.80.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated: of copper. 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