The tariff classification of plastic components used with faucets

N191920 December 2, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.5000, 3926.90.9980 Mr. David P. Sanders Williams Mullen 1666 K Street, N.W. (Suite 1200) Washington, DC 20006 RE: The tariff classification of plastic components used with faucets Dear Mr. Sanders: In your letter dated October 28, 2011 you requested a tariff classification ruling on behalf of your client, Moen, Inc. Samples and technical drawings were submitted. The articles in question are described as plastic trim and functional components used with faucets, which include handle hubs, part numbers 137627/100834 and 146569/150669, an escutcheon, part number 125912SL/127745SL, a spout hub, part number 138994/142072, and a spray holder assembly, part number 119690CSL/132364CSL. The escutcheon and spout hub are functional components of the faucet that facilitate the mounting of the faucet valves and water spout for their intended purpose and contribute to the completion of a hand-operated faucet. Similarly, the spray assembly is a functional component of a hand-operated water spray used in conjunction with a faucet and incorporates all the parts necessary to allow the spray valve to be mounted for its intended purpose. Unlike the escutcheon, spout hub and spray assembly, the handle hubs are strictly decorative trim components that do not contribute to the functionality of a faucet or water spray. In your request you suggest that those components that contribute to the functionality of the faucet and water spray are provided for as parts of taps, cocks, valves and similar appliances of heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), while the purely decorative trim components are provided for as household articles of plastics in heading 3924, HTSUS. We agree that the components that contribute to the functionality are provided for in heading 8481, HTSUS. However, heading 3924, HTSUS, while providing for household articles, does not provide for parts of household articles. You have questioned whether a product can be excluded from classification as a household article of plastics because the heading does not include parts and then classified in another provision that does not itself provide for parts of articles, in this case, heading 3926, HTSUS, the provision for other articles of plastics, other. In Glass Products, Inc. v. United States, 10 CIT 253 (1986), the court held that a descriptive provision for household articles did not include glass candle receptacles, chiefly used in the household as parts of decorative articles, on the ground that an eo nomine provision which does not specifically provide for parts does not include parts. The court then classified the receptacles in a “basket” provision for glass articles which did not include a parts provision. See also Hudson Merchandise Co. v. United States, 58 Cust. Ct. 341, C.D. 2980 (1967). These court decisions were cited by Customs Headquarters in HQ 964211, dated January 24, 2001, in ruling that plastic ironing board parts could not be classified in heading 3924, HTSUS, as household articles since the provision did not include parts of household articles but were instead classified in heading 3926, HTSUS, as other articles of plastics, other. The applicable subheading for the escutcheon, spout hub and side spray assembly will be 8481.90.5000, HTSUS, which provides for parts of hand operated and check appliances, of other materials. The rate of duty will be 3 percent ad valorem. The applicable subheading for the handle hubs will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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