The tariff classification of a drain flange from China

N302305 February 22, 2019 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.1000 Ms. Liz Renfro Delta Faucet Company 55 East 111th St Indianapolis, IN 46280 RE: The tariff classification of a drain flange from China Dear Ms. Renfro: In your letter dated December 14, 2018 you requested a tariff classification ruling. Descriptive information was submitted. The item under consideration is referred to as a drain flange. The brass drain flange is part of a pop-up valve assembly that is installed under a sink. The drain flange is designed to be assembled with other pop-up assembly components and once complete, the pop-up assembly functions as a hand operated valve that controls the drainage of water from a sink. The applicable subheading for the drain flange will be 8481.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks,valves and similar appliances, for pipes, boiler shells, tanks,vats or the like,including pressure-reducing valves and thermostatically controlled valves; parts of hand-operated appliances; Of copper. 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