CLA-2-84:S:N:N1:102 878723

Mr. Alan J. Cohen
Blue Ribbon Pet Products, Inc.
75 Modular Avenue
Commack, N.Y. 11725

RE: The tariff classification of a polystyrene and rubber check valve from Taiwan

Dear Mr. Cohen:

In your letter dated September 17, 1992 you requested a tariff classification ruling.

The item in question is a check valve for use in aquariums. The valve consists of a polystyrene housing with a rubber tubular diaphragm mounted internally. The tube allows air or liquids to flow in one direction through a small opening, but prevents reverse flow.

The applicable subheading for the check valve will be 8481.30.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for check valves of other than copper, iron or steel. The rate of duty will be 4.4 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