CLA-2-84:RR:NC:1:102 G86497
Mr. Robert K. Tikkanen
Valve Force International, LLC
4500 Hillsborough Road
Durham, NC 27705
RE: The tariff classification of a tire valve and an air chuck from China.
Dear Mr. Tikkanen:
In your letter dated January 15, 2001 you requested a tariff classification ruling on behalf of Valve Force International.
The items in question are described as a tire valve, used to provide the means of inflation for a tire and wheel assembly, and an air chuck. Samples were submitted.
The tire valve consists of a rubber mounting, a plastic cap, a brass valve body and a brass valve mechanism threaded into the core of the valve body. Depressing the stem of the valve mechanism allows air to flow into or out of the tire. The rubber mounting facilitates assembly of the valve to a wheel rim. The plastic cap seals and protects the valve mechanism when not in use.
In your request you cite an appeals decision of the Canadian International Trade Tribunal, dated January 24, 1995, in which the classification of similar tire valves is addressed. The decision concludes that the tire valves are described by subheading 8481.30.10 of the Harmonized Tariff Schedule (HTS), which provides for check valves of copper. Based on this decision you suggest that we classify the subject tire valves in a manner consistent with the findings and judgement of the Canadian International Trade Tribunal.
While we view foreign rulings as instructive of how others may classify like goods, they are not dispositive. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). In this instance, we cannot adopt Canada’s conclusion because the essential feature of a check valve, in our understanding, is that it uses gravity, fluid, and/or spring force to close the valve and does not
require any type of manual manipulation. The flow of air into or out of the subject tire valve is controlled by manipulation of the valve stem. Further, we note that when the Explanatory Note to heading HTS heading 8481 lists the types of valves included within the heading, , non-return, or check valves, are identified and listed separate and apart from “inner tube valves”.
The applicable subheading for the tire valve will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated valves, of copper, having a pressure rating under 850 kPa. The rate of duty will be 4 percent ad valorem.
We are unable to provide a ruling with respect to the air chuck. Additional information that specifically describes the role of the air chuck in controlling the flow of air from a supply line into a tire valve. Examination of the sample you submitted reveals that the air chuck is not valve. Is the air chuck assembled with other components to form or complete a valve? Is the air chuck always used in conjunction with a valve mechanism to terminate an air supply line? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048; ATTN: Binding Rulings Section.
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 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division