CLA-2 CO:R:C:M 950064 MBR
Mr. D.G. McKenny
John V. Carr & Son, Inc.
P.O. Box 248
Champlain, New York 12919
RE:Series 20 Gate; Series 60 Gate; Series 61 Gate; Series 80
Valve; Series 95 Stop Logs; Valve; Structure; Hand Operated;
Principal Use; GRI 3(c); H. Fontaine, Ltd.
Dear Mr. McKenny:
This is in reply to your letter of July 2, 1991, on behalf of
H. Fontaine, Ltd., requesting classification of the Series 20 Gate,
the Series 60 Gate, the Series 61 Gate, the Series 80 Valve, and
the Series 95 Stop Logs, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
You have requested classification regarding the importation of
five different types of flow control devices. These units are used
in a wide range of applications, from waste water management to
irrigation control. It is not specified what method of actuation
will actually be utilized with any of the instant models.
The Series 20 Gate "provides a simple yet efficient design
that will satisfy the requirements of most applications." It is a
gate valve comprised of a steel frame, steel slide, and a high
density polyethylene seal. In normal installation, the frame is
fastened to a concrete backing and the slide (gate) is raised or
lowered in order to control water flow. The gate can be operated
by a wide range of actuators (electric, hydraulic, pneumatic,
manual gear box, or handwheel).
The Series 60 Gate is described as a "round stainless steel
flap gate." The gate hinged flap opens or closes depending on the
direction of flow. Negative pressure on the inside of the gate
causes it to open, whereas, positive pressure forces the flap
against its seating surface, preventing any flow. This unit
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consists of a stainless steel circular frame and a round gate
mounted on two hinges.
The Series 61 Gate is a "round fabricated stainless steel
inlet flap gate" similar to the series 60 gate, except that a
housing is added to prevent blockage due to floating debris. It is
designed for installation at the pipe inlet.
The Series 80 Telescopic Valve is designed for drawing off
surface fluids or to act as an adjustable top water level. It
consists of two sections of pipe, one fitted inside the other. The
outer pipe runs under water to a concrete base and acts as a drain.
The inner pipe has an adjustable height and rides up and down
against a neoprene sealing ring. A lifting bracket is attached to
the top of the inner pipe and is controlled by a hand operated
stem, similar to a gate valve. Flow control is accomplished by
raising and lowering the height of the inner pipe to the desired
water level. It is manufactured in a stainless steel construction.
The Series 95 Stop Logs are U-shaped aluminum channels,
mounted into concrete frames, into which the user can slide 12"
high metal plates (logs). By the operation of adding or removing
"logs," the operator can control the level of flow in a channel.
ISSUE:
What is the classification of the Series 20 Gate, the Series
60 Gate, the Series 61 Gate, the Series 80 Valve, and the Series 95
Stop Logs, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
At importation, there is no information regarding whether the
Series 20 gate valve is principally actuated by hand, or by other
means. Therefore, the Series 20 gate valve is prima facie
classifiable under the following subheadings:
8481.80.30Taps, cocks, valves and similar appliances...:
Other appliances: Hand operated: Of iron or
steel.
* * * * * * * * * * * * * *
8481.80.90 Taps, cocks, valves and similar appliances...:
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Other appliances: Other
In its condition as presented, the Series 20 Gate valve is not
a "finished" "hand operated" valve since it lacks the means of
actuation. GRI 2(a) provides guidance here. It states, in
pertinent part:
Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished,
provided that, as presented, the incomplete or unfinished
article has the essential character of the complete or
finished article....
However, as presented, the Series 20 Gate valve does not have
the essential character of a "Hand operated" valve. Upon
importation, there is no indication as to the method of actuation.
If, however, it becomes clear that the Series 20 Gate valve is
either principally "Hand operated" or dedicated to hand operation,
under GRI 1, it would be properly classifiable under subheading
8481.80.30, HTSUSA, which provides for hand operated valves of
steel.
Therefore, in the absence of information as to the method of
actuation, the Series 20 Gate is classifiable under subheading
8481.80.90, HTSUSA, which provides for: "[t]aps, cocks, valves and
similar appliances...: [o]ther appliances: [o]ther."
The Series 60 and 61 "flap gates" function as check valves, by
allowing water to flow outward and sealing when threatened by
reverse flow conditions. The Harmonized Commodity Description and
Coding System Explanatory Notes (ENs) to heading 8481, HTSUSA, page
1322, state:
This heading includes inter alia:
(1)Non-return valves (e.g., swing check valves and ball
valves).
Therefore, they are classifiable in subheading 8481.30.20,
HTSUSA, which provides for: "[t]aps, cocks, valves and similar
appliances, ...: [c]heck valves: [o]f iron or steel."
The Series 80 Telescopic Valve appears to be hand operated.
Therefore, they are classifiable in subheading 8481.80.30, HTSUSA,
which provides for: "[t]aps, cocks, valves and similar appliances,
...: [o]ther appliances: [h]and operated: [o]f iron or steel."
It is Customs position that the Series 95 Stop Logs are not
"taps, cocks, valves and similar appliances." It is apparent from
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your submitted diagrams that they are more akin to structures such
as dams or dikes. The ENs for heading 7610, HTSUSA, page 1068,
state in pertinent part:
In view of their lightness, aluminum and its alloys are
sometimes used instead of iron or steel in the manufacture of
structural frameworks, shops' superstructures, bridges,
sliding doors, electric grid or radio pylons, telescopic pit
props, door or window frames, railings, etc.
Therefore, we find the Series 95 Stop Logs to be similar
structures classifiable in subheading 7610.90.00, HTSUSA, which
provides for: "[a]luminum structures (excluding prefabricated
buildings of heading 9406) and parts of structures (for example,
bridges and bridge sections, towers, lattice masts, roofs, roofing,
frameworks, doors and windows and their frames and thresholds for
doors, balustrades, pillars and columns); aluminum plates, rods,
profiles, tubes, and the like, prepared for use in structures:
[o]ther."
HOLDING:
The Series 20 Gate valve, as presented, does not have the
essential character of a "hand operated" valve, therefore, it is
classifiable in subheading 8481.80.90, HTSUSA, which provides for:
"[t]aps, cocks, valves and similar appliances...: [o]ther
appliances: [o]ther." The rate of duty is 3.7 percent ad valorem.
If all of the requirements of the United States - Canada Free Trade
Agreement are met, then the rate of duty is Free.
The Series 60 & 61 "Flap Gate" valves are classifiable in
subheading 8481.30.20, HTSUSA, which provides for: "[t]aps, cocks,
valves and similar appliances, ...: [c]heck valves: [o]f iron or
steel." The rate of duty is 8 percent ad valorem. If all of the
requirements of the United States - Canada Free Trade Agreement are
met, then the rate of duty is 3.2 percent ad valorem.
The Series 80 Telescopic Valve appears to be hand operated.
Therefore, they are classifiable in subheading 8481.80.30, HTSUSA,
which provides for: "[t]aps, cocks, valves and similar appliances,
...: [o]ther appliances: [h]and operated: [o]f iron or steel." The
rate of duty is 8 percent ad valorem. If all of the requirements
of the United States - Canada Free Trade Agreement are met, then
the rate of duty is 3.2 percent ad valorem.
The Series 95 "Stop Logs" structures are classifiable in
subheading 7610.90.00, HTSUSA, which provides for: "[a]luminum
structures (excluding prefabricated buildings of heading 9406) and
parts of structures (for example, bridges and bridge sections,
towers, lattice masts, roofs, roofing, frameworks, doors and
windows and their frames and thresholds for doors, balustrades,
pillars and columns); aluminum plates, rods, profiles, tubes, and
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the like, prepared for use in structures: [o]ther." The rate of
duty is 5.7 percent ad valorem. If all of the requirements of the
United States - Canada Free Trade Agreement are met, then the rate
of duty is 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division