CLA-2-84:RR:NC:1:102 M84619
Mr. Warren E. Coe
Access Business Group International LLC
7575 Fulton Street East
Ada, Michigan 49355
RE: The tariff classification of parts of a water diverter from Japan
Dear Mr. Coe:
In your letter dated June 19, 2006 you requested a tariff classification ruling.
The articles in question are described as parts of a hand-operated water diverter used in a water treatment system. The items are an EPDM switch packing seal, part number WSA2115, an EPDM clean water side packing seal, part number WSA2116, a plastic screen holder, part number WSA2117, a plastic columator, part number WSA2118, and a stainless steel ball, part number WSA2123. You inquire as to whether the articles are classified as parts of the valve or as articles of the materials from which they are made. Descriptive literature was submitted.
Based on the information provided the diverter is a hand-operated valve. All the subject parts are, prima facie, parts of a hand-operated valve. Hand-operated valves are provided for in heading 8481, Harmonized Tariff Schedule of the United States (HTSUS). The notes to chapter 84 and section XVI of the tariff control the classification of goods in HTSUS heading 8481. Note 1(a) to section XVI excludes articles of vulcanized rubber other than hard rubber from the section. Note 6 to chapter 84 provides that polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one percent or by more than 0.05 millimeters, whichever is less, are classified in HTSUS heading 8482.
The applicable subheading for the stainless steel ball will be 8482.91.0010, HTSUS, which provides for balls of alloy steel. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the plastic screen holder and collumator will be 8481.90.5000, HTSUS, which provides for parts of valves, hand operated, of other materials. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the EPDM seals will be 4016.93.5050, HTSUS, which provides for other gaskets, washers and other seals of vulcanized rubber other than hard rubber. The rate of duty will be 2.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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