HQ 950635
JANUARY 16 1992
CLA-2:CO:R:C:M 950635 JAS
Mr. Alvin Silvey
Silvey Shipping Co., Inc.
Bldg. 75, Suite 211, North Hangar Road
JFK International Airport
Jamaica, N. Y. 11430
RE: Valve Body of Antimony Not Merchantable in Condition as
Imported; Valve Body Imported to be Melted Down and
Alloyed for Remanufacture; Articles of Antimony;
Heading 8110
Dear Mr. Silver:
In a letter dated September 24, 1991, on behalf of Metaland
International, Inc., Houston, Texas, you inquire as to the tariff
status of cast antimony valve bodies from China. A drawing was
submitted.
FACTS:
The article in issue is a cast valve body made of 99.65
percent antimony with small traces of iron, lead and other
elements. Because antimony has a brittle crystalline structure
it is almost never used in its pure state, but is commonly
alloyed with lead and tin to harden them for use in
remanufacture. The purpose of importing antimony in this fashion
is to avoid possible export fees levied by the Chinese government
on antimony bars.
ISSUE:
Whether in their imported condition, the articles are
classifiable as valves or as parts of valves.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
- 2 -
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
An importer has the right to fashion his merchandise so that
it might be assessed at the lowest possible rate, provided it is
in fact the article described as dutiable at that rate. In this
case, however, there is no indication that although the imported
valve body has the approximate size or shape of a finished valve,
it will ever be used, other than in exceptional cases, for
completion into a valve. Therefore, it does not qualify as a
blank under GRI 2(a) and is not an unfinished valve of heading
8481. For the same reason, the valve body cannot be said to be
solely or principally used as a part of a valve. Therefore, it
is not a part classifiable in subheading 8481.90.
HOLDING:
Under the authority of GRI 1, cast valve bodies of 99.65
percent pure antimony are provided for in heading 8110.00.00,
HTSUS, antimony and articles thereof, including waste and scrap.
The rate of duty under this provision for products of China is
free.
Sincerely,
John Durant, Director
Commercial Rulings Division