N082956
CLA-2-84:OT:RR:NC:N1:102
Mr. James F. Heaps
Canature North America
655 Park Street
Regina, Saskatchewan
Canada, S4N5N1
RE: The tariff classification of water condition control valves from China
Dear Mr. Heaps:
In your letter dated November 3, 2009 you requested a tariff classification ruling. Descriptive information and illustrations were submitted.
The items in question are described as water condition control valves, model numbers IWT 565, IWT 265, IWT 165 and IWT 365, which are part of a water treatment unit designed to filter, soften or purify water. You state that these electronic control valves are used in the generation of water treatment equipment, directing the flow of water in order to clean and regenerate the equipment. They are programmed to operate at specific times/cycles and include a timing/control device that actuates a valve mechanism once a signal is received from the control device. In operation, the valves go through a regeneration process cycle from service, backwash, brine draw, slow rinse, fast rinse, refill and return to service.
You suggest classification of the water condition control valves under subheading 8421.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water."
We agree that the water condition control valves may be, prima facie, parts of machinery for filtering or purifying water provided for in HTSUS heading 8421. However, heading 8421 falls within chapter 84 of the HTSUS. Chapter 84 is in section XVI, HTSUS. Note 2(a) to section XVI provides in relevant part that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. If the subject valves are articles of any other heading of chapter 84, then they cannot be classified as parts in heading 8421, HTSUS. We note that valves are specifically provided for in HTSUS heading 8481. Accordingly, as required by note 2(a) to HTSUS section XVI, the valves fall to be classified in heading 8481, rather than heading 8421, HTSUS.
The applicable subheading for the water condition control valves will be 8481.80.9025, HTSUS, which provides for other valves with electrical or electro-hydraulic actuators. 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