The tariff classification of plastic urinal flange kits from Taiwan

N326451 June 22, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3917.40.0090 Chandanie Gunathilake 500 Distribution Parkway Collierville, Tennessee 38017 RE: The tariff classification of plastic urinal flange kits from Taiwan Dear Ms. Gunathilake: In your letter dated June 2, 2022, you requested a tariff classification ruling. Part numbers 65363, 68004 and 68005 are described as urinal flange kits. The kits consist of the plastic flange body, a rubber washer seal and stainless-steel mounting hardware. Part number 65363 consists of a polyvinyl chloride (PVC) flange body and part numbers 68004 and 68005 consist of an acrylonitrile-butadiene-styrene (ABS) flange body. The purpose of the flange kit is to connect the urinal to the drainpipe. GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” The function of the flange kit is to connect the urinal to the drainpipe. The plastic flange body is the component that actually performs the connection between the urinal and drainpipe. Therefore, it is the opinion of this office that the plastic flange body provides the essential character of the kit. The applicable subheading for the plastic urinal flange kits, part numbers 65363, 68004 and 68005 will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: fittings: other. The general rate of duty will be 5.3 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division