CLA-2-84:OT:RR:NC:N1:102
Mr. Thomas Des Champs
Dedoes Industries LLC
1060 W. West Maple Road
Walled Lake, MI 48390
RE: The tariff classification of an air nozzle and a valve from China
Dear Mr. Des Champs:
In your letter dated June 19, 2018 you requested a tariff classification ruling.
The merchandise at issue is a plastic air nozzle and a quarter turn ball valve packaged together ready for retail sale. The user joins the valve to the air nozzle and together, these items allow forced air to flow and dry freshly painted motor vehicles. The nozzle has 16 serrated orifices, through which air is released in a uniform pattern. The steel ball valve is attached to an air hose and is manually turned to control the flow of air received from an air compressor.
No one heading in the tariff schedule covers these components in combination, as such GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings.
GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration.
With this particular merchandise, which is a set, no single component imparts the essential character. Therefore, in accordance with GRI 3c, the entire set will be classified in heading 8481, HTSUS, as it is last in numerical order in the tariff.
The applicable subheading for the set that consists of an air nozzle and a quarter turn ball valve will be 8481.80.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated ball valves of steel material. The general rate of duty is 5.6 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