The tariff classification of the "Freeze Guard" flow controlunit and its optional solar panel from Taiwan

NY 881143 January 7, 1993 CLA-2-84:S:N:N3:102 881143 CATEGORY: Classification TARIFF NO.: 8481.80.9025; 8541.40.6020 Mr. Dayle A. Wunderler J. Cortina, Inc. 1750 East Duval Street Jacksonville, Fl 32202 RE: The tariff classification of the "Freeze Guard" flow control unit and its optional solar panel from Taiwan Dear Mr. Wunderler: In your letter dated November 23, 1992, on behalf of your client, KDL Technologies, Inc., you requested a tariff classification ruling. The Freeze Guard is a thermally sensitive flow control device designed to allow a trickle of water to emit from the end of a faucet. Its purpose is to prevent pipe rupture during below- freezing conditions. The unit contains a circuit board which has built-in temperature sensors. When outdoor temperatures drop below a pre-set level, the Freeze Guard activates an internal control valve and allows a small amount of water to flow, thereby preventing line freeze-up. While the unit does come equipped with an A/C adapter, an optional photovoltaic solar panel can be plugged into the adaptor jack to keep the internal battery pack fully charged. Your letter states that the solar panel will also be imported separately. The applicable subheading for the Freeze Guard will be 8481.80.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, other, with electrical or electro-hydraulic actuators, other. The rate of duty will be 3.7 percent ad valorem. The solar panel will be classified under HTS item 8541.40.6020, which provides for other photosensitive semiconductor devices. There is a free rate of duty for this provision. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport