NY 860978
MAR 27 1991
CLA-2-84:S:N:N1:102 860978
Mr. Eric Copeland
Koltek, Inc.
1000 Laval Boulevard, Suite 100
Lawrenceville, Georgia 30243
RE: The tariff classification of a flow meter and assorted
valves from Finland
Dear Mr. Copeland:
In your letter dated February 13, 1991 you requested a
tariff classification ruling.
Your inquiry describes several types of valves, namely 2,3,
and 4 way shutter valves, SKM-Aseptic Piston valves, and model
KKM Mixproof Sanitary valves. You also request classification of
the K11 series rotary piston flow meter. The shutter (or vane)
2, 3, or 4 way stainless steel valves are imported in three
distinct formats: mounted with a pneumatic actuator; mounted with
a hand-operated lever; and without any type of operator. Since
most valves are classified based on their type of actuation, the
last format causes the greatest degree of classification
difficulty. It is noted from the descriptive literature provided
that the top sealing plate of a manually operated valve is
identical to the bottom plate and that it differs from that of
one equipped with an actuator. The manual plate has a raised
collar while the actuator-type plate is flat with a built-in O-
ring. We can only assume that the valves are imported with the
top plates attached and that the various differences between
valve types are reflected in their invoiced model numbers.
The stainless steel KKM valves are specially designed for
use in dairies, breweries and other food industry plants. They
have a one-piece valve body and are designed with two, three or
four ports. The KKM valve is always used in conjunction with a
pneumatic actuator. Likewise the SKM-Aseptic piston valve is a
bellows-type globe valve used in the food, pharmaceutical and
chemical industries. Because of its construction the valve is
bacteriologically aseptic. It also contains an integral
pneumatic actuator.
The K11 series of liquid flow meters are of positive
displacement rotary piston design, used for precise measurement
of liquid flow rates in sanitary applications. The meter is
equipped with a magnetic pulse transmitter which forwards the
measurement signals to a remote readout or controller.
The applicable subheading for the SKM, KKM, and
pneumatically actuated shutter valves will be 8481.80.9035,
Harmonized Tariff Schedule of the United States (HTS), which
provides for valves and similar appliances, other, imported with
pneumatic actuators. The rate of duty will be 3.7 percent ad
valorem. The shutter valves imported with manual operators, and
those shutter valves designed for such operators, will be
classifiable under 8481.80.3090, HTS, which provides for other
hand operated valves, of steel. The rate of duty will be 8
percent ad valorem.
The shutter valves imported with the actuator type top
plates will be classifiable under the provision covering other
valves, other than hand operated, other, HTS item 8481.80.9050.
They will be subject to a 3.7 percent ad valorem rate of duty.
The K11 flow meter is classified under HTS number 9026.10.4000,
instruments and apparatus for measuring or checking the flow of
liquids, other than electrical. The duty rate will be $0.49 each
and 7.6 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