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NY C86400

May 20, 1998

CLA-2-84:RR:NC:1:102 C86400


TARIFF NO.: 8481.90.3000, 8481.80.1050

JM Industries
1201 Drew Street
Clearwater, Florida 33755

RE: The tariff classification of a toilet handle and a brass pop-up drain assembly from China

Dear Sir or Madam:

In your undated letter, received by this office on April 13, 1998, you requested a tariff classification ruling.

The items in question are identified as a "toilet handle", a "brass pop-up drain assembly". Samples were submitted for review.

The "toilet handle" is a steel, hand operated actuator for the flushing mechanism of a toilet. When installed on a toilet, the handle allows the flush valve located within the toilet's water tank to be operated. The "brass pop-up drain assembly" is a brass drain assembly for a lavatory sink. The assembly contains a hand operated closure mechanism to control the flow of water out of the sink basin.

The applicable subheading for the toilet handle will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated valves of iron or steel. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the pop up drain assembly will be 8481.80.1050, HTSUS, which provides for hand operated valves of copper, having a pressure rating under 850 kPa. The rate of duty will be 4.3 percent ad valorem.

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 Kenneth T. Brock at 212-466-5493.


Robert B. Swierupski

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