The tariff classification of a linear drain from China

N242237 June 5, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Ihsan E. Dalgic 2345 Woodglen Drive Richardson, TX 75082 RE: The tariff classification of a linear drain from China Dear Mr. Dalgic: In your letter dated May 20, 2013, you requested a tariff classification ruling. The subject article is identified in your letter as a linear drain. The linear drain under consideration is comprised of a stainless steel channel and a stainless steel grate. The article weighs approximately three pounds. You stated in your letter that the drain in question will principally be used for tiled shower floors and wet rooms in private homes. You proposed classification for the linear drain as sanitary ware and parts thereof, of iron or steel. Heading 7324, Harmonized Tariff Schedule of the United States (HTSUS), provides for sanitary ware and parts thereof, of iron or steel. The Explanatory Notes to heading 73.24 provides examples of articles classified in this heading, however, linear drains are not similar in kind to these examplars. Consequently, the instant drains are not classified in heading 7324, HTSUS, as sanitary ware. The subject drain will be classified as an article of its constituent material (steel) in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the linear drain will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, 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