CLA-2-84:RR:NC:1:102 M84989
Mr. Warren E. Coe
Access Business Group International LLC
7575 Fulton Street East
Ada, Michigan 49355
RE: The tariff classification of valves and parts of valves from various countries
Dear Mr. Coe:
In your letter dated June 20, 2006 you requested a tariff classification ruling.
The articles in question are described as a water treatment system diverter valve, SKU number EE0124, a shut-off valve, SKU number WSA2359, a saddle valve, SKU number CMC1431, a ceramic static disc, SKU WSA1892, and a ceramic rotating disc, SKU WSA1893. Descriptive literature was submitted.
Based on the information provided the diverter, shut-off and saddle valves are all hand-operated valves. The diverter and shut-off valves are of plastic, while the saddle valve is essentially of brass, an alloy of copper. The two ceramic discs are, prima facie, parts of valves.
Parts of valves are generally provided for in heading 8481, Harmonized Tariff Schedule of the United States (HTSUS). However, note 1(b) to chapter 84 of the tariff, which controls the classification of goods in HTSUS heading 8481, excludes ceramic parts of machinery or appliances. Accordingly, the subject valve discs fall to be classified as ceramic products in chapter 69 of the HTSUS.
The applicable subheading for the static and rotating discs will be 6909.19.5095, HTSUS, which provides for other ceramic wares for laboratory, chemical or other technical uses. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the saddle valve will be 8481.80.1050, HTSUS, which provides for valves, hand operated, of copper, having a pressure rating under 850 kPa. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the diverter and shut-off valves will be 8481.80.5090, HTSUS, which provides for other valves, hand operated, of other materials. The rate of duty will be 3 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