The tariff classification of drainage articles from China and Canada

NY R03830 May 19, 2006 CLA-2-73:RR:NC:N1:113 R03830 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 7324.90.0000; 7326.90.8587; 8481.30.2010 Ms. Jodi Latner Livingston International Trade Services, Inc. 258 Sonwil Drive Buffalo, NY 14225 RE: The tariff classification of drainage articles from China and Canada Dear Ms. Latner: In your letter dated April 28, 2006, on behalf of Mifab, Inc., you requested a tariff classification ruling. The merchandise consists of a drain, two grease interceptors, an access door, and a backwater valve. These products are used in drainage systems. Item number FS1720 is a floor area and indirect sanitary waste drain made in China. It will be used in areas that require a large volume drain, such as restaurants, schools, and hospitals. The next two articles are grease interceptors (styles MI-G and MI-G-P) that will be used in food processing areas of institutional kitchens where fat, oil and grease drain with waste water. Item number MI-G is made of steel and MI-G-P is made of high-density polyethylene with a steel traffic lid. The two grease interceptors are made in China and Canada. Item UA is a universal access door made of steel in China and Canada. It is designed to provide easy access to the plumbing lines behind walls and above ceilings. The last article (item number BV1000) is a cast iron backwater valve with a bronze flapper that will be used in sewer lines to prevent backflow. The country of origin of the valve is China. The applicable subheading for the waste drain from China and the steel grease interceptor from China and Canada will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The regular rate of duty will be free. The applicable subheading for the high-density polyethylene grease interceptor from China and Canada will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other, other, other. The regular rate of duty will be 5.3 percent ad valorem. The applicable subheading for access door from China and Canada will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The regular rate of duty will be 2.9 percent ad valorem. The applicable subheading for the backwater valve from China will be 8481.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for check valves of iron. The regular rate of duty will be 5 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division