CLA-2-84:RR:NC:1:102 L86214
Ms. Heather Ganley
Taco, Inc.
1160 Cranston Street
Cranston, RI 02920
RE: The tariff classification of a shut-off flange from Taiwan
Dear Ms. Ganley:
In your letter dated July 6, 2005 you requested a tariff classification ruling on behalf of Taco. Descriptive literature and a sample were submitted.
The article in question is identified as the “Shut-Off Freedom Flange”. The flange is used to connect products, such as circulators to piping systems and combines a full port ball valve and companion flange to isolate the products for easy removal and service. The shut-off flange is made of brass and has a maximum working pressure of 150 psi, which is approximately 1034 kPa.
In your request you offer that the flange is classified in heading 7307, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings of iron or steel. However, we find that the shut-off flange is more specifically provided for in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances used to regulate the flow of fluids. We also note that the information you have provided indicates that the body of the shut-off flange is made of solid brass, not iron or steel.
The applicable subheading for the shut-off flange will be 8481.80.1085 HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of copper, having a pressure rating of 850 kPa or over, of the ball type. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division