CLA-2-84:OT:RR:NC:N1:102
Mr. Juan Carlos Moreno
Zisser Customs Law Group, PC
2297 Niels Bohr Court
Suite 114
San Diego, California 92154
RE: The tariff classification of valve maintenance kits from various countries
Dear Mr. Moreno:
In your letter dated June 30, 2010 you requested a tariff classification ruling on behalf of your client, Control Components Inc. Descriptive literature and photographs were submitted.
The products you plan to import are described as two valve maintenance kits. The first kit is comprised of three steel gaskets with graphite inlay, two rubber O-rings and graphite packing material. The second kit consists of one steel gasket with graphite inlay, two carbon spacers and one rubber O-ring. These kits are specifically designed to perform preventative maintenance of industrial valves used in the power, oil and gas industries. They will be packaged in clear plastic bags ready for retail sale. No repacking will be performed subsequent to importation.
The General Rules of Interpretation (GRIs) govern the classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level.
Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
These kits are comprised of at least two items which are, prima facie, classifiable in different headings. They consist of articles put up together to meet the particular need of providing routine and/or corrective maintenance to industrial service valves, and all items in the kit are needed to perform this function. The kits are packaged in clear plastic bags and are sold directly to consumers without repackaging.
Therefore in accordance with GRI 3(b), we find that the components of the valve maintenance kits constitute goods put up in sets for retail sale. Classification is determined by the component that determines the essential character of the set. The gasket is the most important item used to seal the valves for which the kits are designed and is also the item with the highest value. As such, we find that the gasket is the component which gives the set its essential character.
The applicable subheading for the valve maintenance kits will be 8484.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal. 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