The tariff classification of a diverter tub spot from Germany

N039234 October 16, 2008 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.1020 Mr. R. Kevin Williams Rodriguez O’Donnel Gonzalez & Williams, P.C. 8430 West Bryn Mawr Suite 525 Chicago, IL 60631 RE: The tariff classification of a diverter tub spot from Germany Dear Mr. Williams: In your letter dated September 19, 2008 you requested a tariff classification ruling on behalf of your client, Grohe America, Inc. A sample was submitted with your request. The item in question is described as a diverter tub spout. This tub spout is made of copper and is used in a bathtub plumbing system. When the user operates the system, the water flows out of the tub spout and fills the bathtub. In order to use the shower, the bather pushes down on the knob on top of the spout. This action closes the spout and forces the water to the shower head. You suggest classification of the tub spout under subheading 8481.90.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated valves and check appliances of copper. However, the tub spout contains a valve mechanism/diverter that controls the flow of water by redirecting the flow between the spout and the shower head. As such, we find the tub spout is provided for as a complete valve in subheading 8481.80, HTSUS. The applicable subheading for the diverter tub spout will be 8481.80.1020, HTSUS, which provides for hand operated bath and shower faucets of copper, having a pressure rating under 850 kPa. The rate of duty will be 4 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division