The tariff classification of sink basket strainers and waste overflow apparatus from France.

NY 889651 September 22, 1993 CLA-2-39:S:N:N6:221 889651 CATEGORY: Classification TARIFF NO.: 3926.90.9590; 7324.90.0000; 8481.80.5090 Mr. Andrew Goodman International Manufacturing Corporation P.O. Box 9106 1515 Washington Street Braintree, MA 02184 RE: The tariff classification of sink basket strainers and waste overflow apparatus from France. Dear Mr. Goodman: In your letter dated August 19, 1993, you requested a tariff classification ruling. Three samples were included with your request. The first, labelled sample A, is a basket strainer for a kitchen sink. It is made entirely of plastics, except for the threaded metal portion which connects the upper and lower basket together and into which the strainer fits. The essential character of this basket strainer is imparted by the plastics. The second sample, labelled sample B, is also a basket strainer for a kitchen sink. The upper portion of the basket, which will be fitted into the sink, the strainer, and the threaded connector between the upper and lower baskets are made from stainless steel. The lower portion of the basket, which connects to the drain tube, is made of plastics. The essential character of this basket strainer is imparted by the metal components. The third sample, labelled sample C, is described as a combination pop- up waste overflow for a bath. It includes a floor drain for a bathtub, operated by a rotary handle. It is incorporated into an overflow drain which will be mounted inside the wall of the tub. The overflow is connected to the floor drain by flexible polyvinyl chloride plastic tubing. The applicable subheading for sample A, the basket strainer made essentially of plastics, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.  The applicable subheading for sample B, the basket strainer made essentially of stainless steel, will be 7324.90.0000, HTS, which provides for sanitary ware and parts thereof, of iron or steel, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for sample C, the pop-up waste overflow, will be subheading 8481.80.5090, HTS, which provides for taps, cocks, valves and similar appliances, hand operated, of other materials, other. The rate of duty will be 4.4 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