The tariff classification of kitchen faucet sets from China.

N298439 July 20, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5060 Ms. Karen R. Morrison Hansgrohe, Inc. 1490 Bluegrass Lakes Parkway Alpharetta, GA 30004 RE: The tariff classification of kitchen faucet sets from China. Dear Ms. Morrison: In your letter dated June 28, 2018, you requested a tariff classification ruling. Technical information was provided. The products you intend to import are described as kitchen faucet sets, identified as part numbers 04749800, 04749805 and 04749005. Each set includes either a brushed steel or chrome finished sink faucet and a matching counter-mounted soap dispenser. The components of the soap dispenser are a pump and a plastic bottle. The primary components of the faucet are the zinc body, a brass spout, the pull down spray, a brass housing and a plastic cartridge that controls the flow of water. The faucet sets are imported as complete kits with the contents packaged together in a box ready for retail sale. General Rule of Interpretation ("GRI") 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this instance, the faucet sets consist of two or more different articles that are, prima facie, classifiable in different headings and are articles put up together to carry out a specific activity (i.e., to rinse or wash hands, dishes and other articles). The essential character of each faucet kit is the faucet. Therefore, in accordance with GRI 3b, the applicable subheading for the kitchen faucet sets, identified as part numbers 04749800, 04749805 and 04749005 will be 8481.80.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances…hand-operated bath, shower, sink and lavatory faucets of other material. The general rate of duty will be 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division