CLA-2-84:OT:RR:NC:N1:102
Mr. Reid Shepley
Boshart Industries, Inc.
25 Whaley Avenue
Milverton, Ontario N0K 1M0
RE: The tariff classification and country of origin of a Manifold Package from Canada
Dear Mr. Shepley:
In your letter dated April 8, 2011 you requested a tariff classification and country of origin ruling.
The article under consideration is described as a stainless steel Manifold Package, part number TFP-07M125SS-03. Descriptive literature and a representative sample were included with your submission. The sample will be returned to you.
The Manifold Package is comprised of individual components that are used together when installing a water storage tank in a well system. It includes a manifold, a ball valve with a hand operated actuator, a hose bibb, a bushing, a threaded plug and a pressure gauge all of which are made of stainless steel. These individual components are imported into Canada from various countries and packaged together in Canada for distribution to dealers in Canada and the U.S. The manifold originates from Vietnam. The ball valve, hose bibb, bushing, plug and pressure gauge originate from China.
The ball valve attaches to one end of the manifold and is the main shutoff between the water line from the well and the water storage tank. The hose bibb, bushing, plug and pressure gauge are connected to the other various ports on the manifold. The hose bibb is used to drain the water line if and when repairs are necessary to the system. The plug and bushing will be used to either seal a port or fasten a different apparatus to the manifold such as a switch or a monostat while the pressure gauge gives a visual reading of the pressure in the water line.
You state that the Manifold Package is sold as one unit, all components packaged together, unassembled in a single carton. As such, the components of this product form a set for tariff purposes.
The General Rules of Interpretation (GRIs) govern classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 3 provides for the classification of goods put up in sets. Under GRI 3(b), goods that cannot be classified by reference to the provisions of GRI 3(a) shall be classified as if they consisted of the component which gives them their essential character. We find that the essential character of the Manifold Package is imparted by the ball valve. Ball valves are provided for in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances. Accordingly, the manifold set falls to be classified under heading 8481, HTSUS.
The applicable subheading for the Manifold Package will be 8481.30.8070, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of steel and of the ball type. The rate of duty will be 5.6 percent ad valorem.
You also inquire as to the country of origin for the Manifold Package. Section 134.1(b) of the Customs Regulations defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules, as set forth in Part 102 of the Customs Regulations (19 C.F.R. 102), will determine the country of origin.
Applying the NAFTA Marking Rules to the facts of this case, the country of origin of the Manifold Package is the country or countries of origin of all the materials that merit equal consideration for determining the essential character of the good. Because we find that the ball valve is the component that gives the Manifold Package its essential character, the country of origin of the Manifold Package is China.
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