NY 862396: The tariff classification of a two valve tub/shower faucetfrom Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 862396

                                      MAY 1 1991


CLA-2-84:S:N:N1:102 862396  

CATEGORY:  Classification

TARIFF NO.: 8481.80.1020  

Ms. Mary Anne O'Boyle
Hoglund & Moyles Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666

RE:  The tariff classification of a two valve tub/shower faucet
from Taiwan

Dear Ms. O'Boyle:

     In your letter dated April 9, 1991, on behalf of your
client, Builders Square Inc., you requested a tariff
classification ruling.         
     
     The item is a two valve tub/shower faucet unit.  It includes
the shower head, shower arm, and shower flange, a solid brass
water way with acrylic handle and brass flange. It has a zinc tub
spout, and is chrome plated.  The faucet is sold as a set, the
essential character of which is determined to be the control
valves.

     The applicable subheading for the two valve tub/shower
faucet will be 8481.80.1020, Harmonized Tariff Schedule of the
United States (HTS), which provides for taps, cocks, valves and
similar appliances, hand operated: of copper.  The rate of duty
will be 5.6 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport