CLA-2-85:OT:RR:NC:N1:102
Mike Kim
K&G Customs Service Inc.
5935 Buford Highway Suite 300
Norcorss, GA 30071
RE: The tariff classification of a Valve and Pipe Assembly from Republic of Korea.
Dear Mr. Kim:
In your letter dated June 09, 2017 on behalf of Sejong Alabama LLC, you requested a tariff classification ruling. Descriptive literature and technical illustrations were submitted with your request.
The item under consideration is described as a pressure reducing valve and pipe assembly, part number H28728-C1100-EX. The assembly functions as a pressure reducing valve that opens and closes as the flow of exhaust increases or decreases inside the muffler of an automobile. The assembly is constructed of stainless steel and the main components of the assembly consist of a housing, a gate, a short length pipe, a shaft and a spring.
The applicable subheading for the pressure reducing valve and pipe assembly, part number H28728-C1100-EX, will be 8481.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pressure reducing valves. 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division