CLA-2-84:S:N:N1:102 870140
Ms. Annelie Hoyer
Tanaco Products
3860 Loomis Trail Road
Blaine, Washington 98230
RE: The tariff classification of parts castings for plug valves
from either Taiwan or Korea
Dear Ms. Hoyer:
In your letter dated December 13, 1991 you requested a
tariff classification ruling.
The items at hand consist of two rough, stainless steel
castings which will be further processed in the United States to
produce what is known as a "free wheeling tie nut". The two
parts, an outer casing and an inner wing nut, must be machined,
polished and, together with additional parts such as a plastic
sleeve bearing and retaining ring, assembled to form the finished
article. The free wheeling tie nut is a replacement part
incorporated into hand operated sanitary plug valves for use in
the food industry. The tie nut allows the valve plug to be
easily rotated under fluid pressure, thus allowing flow to be
diverted or stopped.
The applicable subheading for the two castings will be
8481.90.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of hand operated and check
valves, of iron or steel. The rate of duty will be 8 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