The tariff classification of Flip Lock Drain Plugs from Taiwan

N212979 April 24, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588; 7419.99.5050 Mr. Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of Flip Lock Drain Plugs from Taiwan Dear Mr. O’Reilly: In your letter dated April 3, 2012, you requested a tariff classification ruling on drain plugs. Samples were submitted with your ruling request. The items under consideration are three models of Flip Lock Drain Plugs, SKU numbers 1919323 (part number 21887), 212217 (part number 5882 BR) and 1919398 (part number 210811). The Flip Lock Drain Plugs are used to plug the transom drains on many production boats. SKU numbers 1919323 and 212217 are made of brass with rubber covering the lower end of the plug. SKU number 1919323 measures 1¼ inches (32mm) in diameter and SKU number 212217 measures 1 inch (25mm) in diameter. SKU number 1919398 is made of stainless steel with rubber covering the lower end of the plug. SKU number 1919398 measures 1 inch (25mm) in diameter. The portion the drain plug that forms the actual plug or stopper is composed of rubber, but there is a metal pin through the center of the rubber stopper. As the user flips the handle into the 90 degree position, the metal pin expands the rubber and forms a seal with the boat’s transom. The Flip Lock Drain Plugs under consideration are made of both metal and rubber. Based on the information provided the rubber in the plugs is a chapter 40 synthetic rubber, but the brass or stainless steel predominates by both weight and value. More importantly, the metal takes an active role in the sealing function, i.e., the metal runs through the center of the plug and the motion of changing the position of the metal handle causes the rubber to expand or contract appropriately to form the seal. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the components of the Flip Lock Plug in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the metal component nor the rubber component imparts the essential character, since both perform significant roles in the function of the plug.  Thus, the subject plugs will be classified in accordance with GRI 3(c) in the provision for other articles of copper (brass) or steel (stainless steel).  The applicable subheading for the SKU numbers 1919323 and 212217 Flip Lock Drain Plugs will be 7419.99.5050, HTSUS, which provides for other articles of copper, other…other. The rate of duty will be free. The applicable subheading for the SKU number 1919398 Flip Lock Drain Plug will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division