CLA-2-84:S:N:N1:102 872455

Mr. Frank W. Schmitt
Overton & Co.
Air Services, Inc.
150 Nassau Street
New York, N.Y. 10038

RE: The tariff classification of a hand operated steel ball valve from Denmark

Dear Mr. Schmitt:

In your letter dated March 17, 1992, on behalf of your client, Daningi, Inc., you requested a tariff classification ruling.

The item involved in this request is a welded steel, preinsulated isolation ball valve, fitted with a hand lever and spring loaded teflon seats. Possible modifications include a version with venting/draining facilities.

The applicable subheading for the steel ball valve will be 8481.80.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances; hand operated steel ball valves. 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