H306046

 HQ H306046 July 6, 2021 OT:RR:CTF:CPMM HQ H306046 CKG CATEGORY: Classification TARIFF NO.: 7418.20.10 Ms. Danielle Sebring Global Compliance and Logistics Manager Oatey Company 4675 West 160th Street Cleveland, OH 44135 RE: Revocation of NY N267667, NY N267669, NY N262071 and NY N262072; classification of brass drains Dear Ms. Sebring: This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York (“NY”) Ruling Letters N267667 and N267669, issued to Oatey Company on August 31, 2015, regarding the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of brass drains. After reviewing these rulings in their entirety, we believe that they are in error. We have also reconsidered related rulings on brass drains, specifically NY N262071, dated March 16, 2015 and NY N262072, dated March 9, 2015. For the reasons set forth below, we hereby revoke NY N267667, NY N267669, NY N262071 and NY N262072. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N267667, NY N267669, NY N262071 and NY N262072 was published on March 10, 2021, in Volume 55, Number 9, of the Customs Bulletin. No comments were received in response to this Notice. FACTS: At issue in NY N267667 were drains identified as Oatey part numbers 42393 and 42394. Part number 42393 is composed of a chrome plated brass adjustable drain barrel, a square chrome plated brass strainer, four stainless steel collar bolts, and an ABS reversible clamping ring and drain base. Part number 42394 is composed of a chrome plated brass adjustable drain barrel, a square chrome plated brass strainer, four stainless steel collar bolts, and a PVC reversible clamping ring and drain base. In NY N267669, the Oatey drains were identified as part numbers 42218 and 42219. Part number 42218 is composed of a chrome plated brass adjustable drain barrel, a round stainless steel strainer, four stainless steel collar bolts, and an ABS reversible clamping ring and drain base. Part number 42219 is composed of a chrome plated brass adjustable drain barrel, a round stainless steel strainer, four stainless steel collar bolts, and a PVC reversible clamping ring and drain base. In NY N262071, the merchandise at issue was identified as “Model ITD35 - Island Tub Drain” and the “Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate.” The Model ITD35 drain consisted of an 18 gauge epoxy coated metal deck flange (stainless steel), 2 x 17G brass tailpieces (fine thread and flanged), ABS adapter kit, an Island Drain Assembly with 1-1/2” DWV ABS tailpiece, and a 2” x 1-1/2” ABS reducing bushing. All of the items included in the Model ITD35 - Island Tub Drain will be used to complete the bath tub drain. The Model SDB47 drain consists of a low profile brass base, extra-long ABS body, reversible ABS collar, 3 solid brass bolts and a stainless steel grate…It is most commonly used as a shower drain. All of the items that comprise the Model SDB47 - Tub & Shower Brass Side Discharge Pan Drain – Round Grate will be packaged together in a cardboard box ready for retail sale prior to importation into the United States. Finally, in NY N262072, the product under consideration was identified as the Model 3600WC 1-1/4” Lavatory Drain Plug & Chain, consisting of a rubber plug & chain stopper, chrome finish, cast brass, 17 gauge 1-1/4” x 8-3/8” brass tailpiece, locknut, heavy rubber gasket, forged brass strainer, and cast brass elbow.” All of the essential components in the Model 3600WC 1-1/4” Lavatory Drain Plug & Chain make up the lavatory drain, with the plug and chain being the closure. ISSUE: Whether the brass waste shoe is classified in heading 7418, HTSUS, as sanitary ware of copper, or in heading 7419, HTSUS, as other articles of copper. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS, in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The HTSUS provisions under consideration are as follows: 7418: 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: 7418.20: Sanitary ware and parts thereof: 7418.20.10: Of copper-zinc base alloys (brass)… 7419: Other articles of copper: Other: 7419.99: Other: Other: 7419.99.50: Other… * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The Explanatory Note to heading 7418 provides, in pertinent part, as follows: The Explanatory Notes to headings 73.21, 73.23 and 73.24 apply, mutatis mutandis, to this heading. This heading covers, inter alia, copper cooking or heating apparatus of a kind used for domestic purposes, e.g., small appliances such as petrol, paraffin, spirit stoves, as normally used for travelling, camping, etc. and for certain household uses. The heading also covers domestic apparatus of the kind described in the Explanatory Note to heading 73.22. EN 39.22 provides, in pertinent part: This heading covers fittings designed to be permanently fixed in place, in houses, etc., normally by connection to the water or sewage systems. It also covers other sanitary ware of similar dimensions and uses, such as portable bidets, baby baths and camping toilets. EN 69.10 provides, in pertinent part: This heading covers fittings designed to be permanently fixed in place, in houses, etc., normally by connection to the water or sewage systems. They must therefore be made impervious to water by glazing or by prolonged firing (e.g., stoneware, earthenware, fire-clay sanitary ware, imitation porcelain, or vitreous china). In addition to the fittings specified, the heading includes such items as lavatory cisterns. Ceramic flushing cisterns remain classified in this heading, whether or not equipped with their mechanisms. The heading does not, however, include small accessory bathroom or sanitary fittings, such as soap dishes, sponge baskets, tooth-brush holders, towel hooks and toilet paper holders, even if of a kind designed for fixing to the wall, nor portable sanitary articles such as bed pans, urinals and chamber-pots; these goods fall in heading 69.11 or 69.12. EN 73.24 provides: This heading comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for sanitary purposes. These articles may be cast, or of iron or steel sheet, plate, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process (moulding, forging, punching, stamping, etc.). They may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles. The heading includes, baths, bidets, hip-baths, foot-baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamberpots, water closet pans and flushing cisterns whether or not equipped with their mechanisms

Merchandise imported into the United States is classified under the HTSUS, in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.The HTSUS provisions under consideration are as follows:7418: 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: 7418.20: Sanitary ware and parts thereof: 7418.20.10: Of copper-zinc base alloys (brass)…7419: Other articles of copper: Other:7419.99: Other: Other:7419.99.50: Other…* * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The Explanatory Note to heading 7418 provides, in pertinent part, as follows:The Explanatory Notes to headings 73.21, 73.23 and 73.24 apply, mutatis mutandis, to this heading. This heading covers, inter alia, copper cooking or heating apparatus of a kind used for domestic purposes, e.g., small appliances such as petrol, paraffin, spirit stoves, as normally used for travelling, camping, etc. and for certain household uses.  The heading also cov