CLA-2-84:RR:E:NC:N1:102
Ms. Courtney D. Brown
Star USA, Inc.
250 N. Davis Rd.
Ashland, OH 44805
RE: The tariff classification of bare stem valves from China.
Dear Ms. Brown:
In your letter dated May 14, 2007 you requested a tariff classification ruling on behalf of your client, Parker Hannifin. Technical literature was submitted.
The items you plan to import are described as Quantum 930 valves. The valves turn the gas flow on or off and are used in high purity applications. You indicate the valves will be imported “bare stem,” i.e. without a handwheel or other means of actuation.
In the case of the bare stem valves, after importation, the method of actuation is determined in accordance with customer specifications. The customer will decide if the valves will be hand operated or powered by a pneumatic actuator after they purchase the product.
The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) govern the classification of goods in the tariff schedule. In pertinent part, GRI 1 states that classification shall be determined according to terms of the headings. At importation, there is no information regarding whether the valves are principally actuated by hand, or by other means. In their imported condition, the valves lack the means of actuation. There is no indication that they are principally operated by any one particular method.
In the absence of clear and reliable information as to the method of actuation, the applicable subheading for the subject valves when imported in bare stem condition will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 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