The tariff classification of drain plug from Canada.

N262102 March 20, 2015 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Carrie Hasinoff No-Spill Systems, Inc. P.O. Box 243 Pembina, ND 58271 RE: The tariff classification of drain plug from Canada. Dear Ms. Hasinoff: In your letter dated February 25, 2015 you requested a tariff classification ruling. The merchandise under consideration is a Brass Drain Plug that is bolted into the engine oil pan and is designed to replace the factory oil drain plug. Once a drain tool, which has an attached hose, is threaded onto the brass plug, the internal valve of the drain plug will open, allowing the engine oil to drain. The drain plug operates in gravity or suction settings and consists of a stainless steel spring, a single bridge, oil pan threads, a drainer and O-ring seals. It is said that the brass drain plug is for commercial use and is designed for 500 sizes and thread patterns. The applicable subheading for the Brass Drain Plug will be subheading 8481.80.9050 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar articles, for pipes, boiler shells, tanks, vats or the like…Other Appliances; Other; Other. The rate of duty will be 2 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 Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division