The tariff classification of a bathtub drain kit from Taiwan.

NY C85605 April 21, 1998 CLA-2-84:RR:NC:1:102 C85605 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Ms. Sandra G. Petty Hellman Transport Services 1104 E. Dallas Road (Suite 200) Grapevine, Texas 76051 RE: The tariff classification of a bathtub drain kit from Taiwan. Dear Ms. Petty: In your letter of March 20, 1998 you requested a tariff classification ruling on behalf of your client LSP Specialty Products. The item in question is a "RAPID-FIT" TS-8 turn-stop waste and overflow kit, identified as part number R-0469. A sample was submitted. The turn-stop waste and overflow kit consists of a tub drain assembly, plastic drain and overflow fittings, seals and installation hardware. The tub drain assembly is chrome plated brass and features a manually operated turn-stop closure to control the flow of water from the tub to the drain. The items contained in the turn-stop waste and overflow kit are put up in a manner suitable for sale directly to users without repacking and to meet the particular need of fitting a drain to a standard tub. Within the meaning of the General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States (HTSUS), the kit constitutes goods put up in sets for retail sale. In pertinent part, GRI 3(b), HTSUS, provides that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. We find that component to be the tub drain assembly with its stop-closure. The applicable subheading for the "RAPID-FIT" TS-8 turn-stop waste and overflow kit will be 8481.80.1050, HTSUS, which provides for other hand operated valves of copper, having a pressure rating under 850 kPa. The rate of duty will be 4.3 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 Kenneth T. Brock at 212-466-5493. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division