The tariff classification of a kitchen faucet set from China

NY L82655 March 15, 2005 CLA-2-84:RR:NC:1:102 L82655 CATEGORY: Classification TARIFF NO.: 8481.80.1030 Ms. Andrea Holtan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a kitchen faucet set from China Dear Ms. Holtan: In your letter dated February 14, 2005 you requested a tariff classification ruling on behalf of Costco Wholesale. The article in question is described as a kitchen faucet set, item number 826703. The set includes a chrome finished sink faucet, which is made of solid brass and copper, and a soap dispenser. The faucet and soap dispenser are packaged together in a retail box. A sample was submitted. In your request you indicate that you believe the faucet set is classified in subheading 8481.80.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sink and lavatory faucets of materials other than copper, iron or steel. However, we find that the faucet is of copper for tariff purposes. The applicable subheading for the kitchen faucet set will be 8481.80.1030, HTSUS, which provides for sink and lavatory faucets as other hand operated taps, cocks, valves and similar appliances, of copper, having a pressure rating under 850 kPa. The rate of duty will be 4 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division