The tariff classification of a drain flange from China.

NY H82163 June 18, 2001 CLA-2-73:RR:NC:N1:113 H82163 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Renee Smith Mercury MerCruiser 3003 N. Perkins Road Stillwater, OK 74075 RE: The tariff classification of a drain flange from China. Dear Ms. Smith: In your letter dated April 2, 2001, you requested a ruling on tariff classification. The merchandise is a drain flange used to allow ease of draining oil from marine engines. The drain flange will be placed in the transom of the boat with an oil drain tether. When the engine needs an oil change, a hose is attached to the bottom of the engine’s oil pan and attached to the oil drain tether that runs through the drain flange. The flange is made of 304 stainless steel. The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division