The tariff classification of a drain half kit from Taiwan

N021243 January 23, 2008 CLA-2-79:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7907.00.1000 Mr. Craig McIntosh Wolseley 1300 South Service Road Oakville, Ontario, Canada S6L 5T7 RE: The tariff classification of a drain half kit from Taiwan Dear Mr. McIntosh: In your letter dated December 27, 2007, on behalf of Ferguson Enterprises, Inc., you requested a tariff classification ruling. The merchandise under consideration is described as a Bath Drain Half Kit used in shower stalls and bathtubs. Your letter indicates that the kit includes a zinc overflow plate, a brass overflow plate screw, an aluminum adapter bar, a brass adapter screw, a brass stopper, a plastic stopper, a plastic test plug, a zinc strainer body, a rubber strainer body gasket and a plastic waste elbow. It does not incorporate a valve mechanism. This kit meets the three requirements of “goods put up in sets for retail sale” as set forth in GRI 3 (b). It consist of at least two different articles which are, prima facie, classifiable in different headings; it consist of articles put up together to meet a particular need or carry out a specific activity; and it is put up in a manner suitable for sale directly to users without repacking. The essential character of the set is imparted by the zinc strainer body.  Per Note 7 to Section XV, articles of base metal “containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” It is clear from an examination of a similar kit that the zinc strainer body and overflow plate predominate by weight over the brass and aluminum components. The applicable subheading for this tub waste set is 7907.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof of zinc. The rate of duty is 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division