RE: The tariff classification and eligibility under subheading 9802.00.5060 on copper bathroom sinks.

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365008 September 30, 2026 CLA-2-74:OT:RR:NC:N4:422 CATEGORY: Classification; Origin TARIFF NO.: 7418.20.5000; 9802.00.5060 Kirk Guthrie Kirk Guthrie Industries LLC, DBA Linkasink 2235 E Rose Garden Loop Phoenix, AZ 85024 RE: The tariff classification and eligibility under subheading 9802.00.5060 on copper bathroom sinks. Dear Ms. Guthrie: In your letter dated September 10, 2026, you requested a tariff classification ruling. You submitted photographs, a product description, and manufacturing information with your request. The subject merchandise are five copper bathroom sinks. All of the sinks are made of 100% copper. The copper bathroom sinks are imported as finished articles ready to be installed in bathrooms. Item #C005 is a small square copper sink. The item measures approximately 16 inches long by 16 inches wide by 8 inches deep. Item #C007 is a large square copper sink. The item measures approximately 20 inches long by 20 inches wide by 10 inches deep. Item #C016 is a small round copper sink. The item measures approximately 16 inches long by 16 inches wide by 7 inches deep. Item #C052 is a rectangle copper sink. The item measures approximately 21 inches long by 14 inches wide by 6 inches deep. Item #C054 is a rectangle copper sink. The item measures approximately 20 inches long by 14 inches wide by 6 inches deep. Classification: The applicable subheading for the copper bathroom sinks, Item #’s C005, C007, C016, C052, and C054 will be 7418.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper: Sanitary ware and parts thereof: Other.” The general rate of duty will be 3 percent ad valorem. Facts: The raw materials and components are sourced as follows: 100% copper sheet: India. All the manufacturing processes performed in India are as follows: Metal sheets of copper are shaped through a process of hand hammering by artisans. Assembling and finished into a complete sink. The sinks are exported to the United States. The sinks are then exported from the United States to Mexico. The processes performed in Mexico are as follows: The sinks undergo nickel electro plating to apply a decorative nickel finish. The plated sinks are exported from Mexico and re-imported into the United States. Your request also concerns the eligibility of the five copper bathroom sinks under subheading 9802.00.5060, HTSUS. Subheading 9802.00.5060, HTSUS, provides a partial or complete duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by any process of manufacture or other means, provided that the documentary requirements of Section 10, Customs Regulations (19 CFR 10.8) are satisfied. Pursuant to 19 CFR 10.8, the importer must submit a declaration executed by the person who performed the repairs or alterations and a declaration of his own containing various attestations. Articles eligible under subheading 9802.00.5060 are subject to duty upon the value of the repairs, alterations, processing, or otherwise changes in condition abroad, pursuant to Note 3 to Subchapter II, Chapter 98, HTSUS. We find the described foreign processing are acceptable for the purpose of subheading 9802.00.5060, HTSUS. Accordingly, upon reimportation, the five copper bathroom sinks will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Salas at dana.l.salas@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division