The tariff classification of bath drain assemblies from China

N116115 August 12, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Robert L. Eisen Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036 RE: The tariff classification of bath drain assemblies from China Dear Mr.Eisen: In your letter dated July 22, 2010 you requested a tariff classification ruling on behalf Watts Regulator Company. Samples were submitted with your request. The articles in question are several styles of bath drain assemblies. Based on examination of the samples, the bath drains are comprised of a hand-operated “push to open, push to close” valve mechanism, pipe fittings, a tub drain and an overflow assembly. The drain and overflow pieces are made of brass and have either a polished brass or chrome plated finish, depending on the particular style. For all styles the balance of the components for the bath drain assemblies are made of plastic. The applicable subheading for the drain assemblies will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division