The tariff classification of a one-piece porcelain ceramic toilet and a porcelain ceramic bathroom sink from China.

N264545 June 2, 2015 CLA-2-69:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6910.10.0010, 6910.10.0030 Ms. Blair Choi John S Connor 799 Cromwell Park Drive Glen Burnie, MD 21061 RE: The tariff classification of a one-piece porcelain ceramic toilet and a porcelain ceramic bathroom sink from China. Dear Ms. Choi: In your letter dated May 6, 2015, you requested a tariff classification ruling on behalf of your client, Earthnet Energy LLC. The merchandise under consideration are item numbers SS-7245 and SS-J018. From the information you provided, item number SS-7245 is a one-piece toilet consisting of an integrated water closet bowl and tank, and SS-J018 is a sink designed for installation in a bathroom. You state that both the toilet and lavatory are made of porcelain ceramic. The applicable subheading for the porcelain ceramic one-piece toilet, item number SS-7245, will be 6910.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china: Water closet bowls with tanks, in one piece.” The general rate of duty will be 5.8 percent ad valorem. The applicable subheading for the porcelain ceramic bathroom sink, item number SS-J018, will be 6910.10.0030, HTSUS, which provides for “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china: Sinks and lavatories.” The general rate of duty will be 5.8 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division