CLA-2-68:OT:RR:NC:N1:128
Mr. George R. Tuttle III
Tuttle Law Offices
1100 Larkspur Landing Circle, Suite 385
Larkspur, CA 94939
RE: The tariff classification of a graphite stem seal from China.
Dear Mr. Tuttle:
In your letter received June 7, 2019, you requested a tariff classification ruling on behalf of your client, Flo-Tite Valves and Controls.
The merchandise under consideration is described as a graphite stem seal, item number RK-360-OGO-015. A sample was submitted with your ruling request and will be retained by this office.
The graphite stem seal is ring-shaped and measures approximately 1.4 centimeters in diameter. You state that it is made entirely of graphite, and is installed within a valve stem in order to prevent fugitive emissions from leaking.
In your ruling request you suggest classification of the graphite stem seal, item number RK-360-OGO-015, under 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS) as parts of other materials of hand operated and check appliances. However, Chapter 84 Note 1(a) exludes millstones, grindstones, and other articles of Chapter 68, which includes nonelectrical articles of graphite or other carbon, from classification within Chapter 84.
In addition, heading 8481, HTSUS covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The information provided describes part number RK-360-OGO-015 as an O-ring or a stem seal. O-rings and seals are not considered an "integral, constituent, or component part” of valves. As such, classification in heading 8481, HTSUS, is precluded.
The applicable subheading for the graphite stem seal, item number RK-360-OGO-015, will be 6815.10.0100, HTSUS, which provides for “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Nonelectrical articles of graphite or other carbon.” The general rate of duty will be Free.
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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. The USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g). HTSUS. Subsequently, USTR imposed additional tariffs, effective September 1, 2019, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(r). For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), September 21, 2018 (83 F.R. 47974), and August 30, 2019 (84 F.R. 45821) . See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6815.10.0100, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,in addition to subheading 6815.10.0010, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division