The tariff classification of parts for a water and gas valve from China
Issued September 26, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8481.90.9080, 8544.51.9000
Product description
The articles in question are described as a water and gas valve adapter and a wire assembly. The adapter and wire assembly are used to connect a water and gas safety valve to the main control valve of a gas hot water heater. The wire assembly is terminated with connectors and is rated at a 300 volt maximum. Descriptive literature was submitted. In your request you offer that the subject parts are within the scope of heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of taps, cocks, valves and similar appliances. While we agree that the adapter and wire assembly are, prima facie, parts of the water and gas valve, we find that the wire assembly is more specifically provided for in heading 8544, HTSUS.
CBP rationale
The applicable subheading for the water and gas valve adapter will be 8481.90.9080, HTSUS, which provides for other parts of other taps, cocks, valves and similar appliances. The applicable subheading for the wire assembly will be 8544.51.9000, HTSUS, which provides for other electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V, fitted with a connector.
Full text
NY J88543 September 26, 2003 CLA-2-84:RR:NC:1:102 J88543 CATEGORY: Classification TARIFF NO.: 8481.90.9080, 8544.51.9000 Ms. Heather Ganley Taco, Inc. 1160 Cranston Street Cranston, Rhode Island 02920 RE: The tariff classification of parts for a water and gas valve from China Dear Ms. Ganley: In your letter dated August 26, 2003 you requested a tariff classification ruling on behalf of Taco. The articles in question are described as a water and gas valve adapter and a wire assembly. The adapter and wire assembly are used to connect a water and gas safety valve to the main control valve of a gas hot water heater. The wire assembly is terminated with connectors and is rated at a 300 volt maximum. Descriptive literature was submitted. In your request you offer that the subject parts are within the scope of heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of taps, cocks, valves and similar appliances. While we agree that the adapter and wire assembly are, prima facie, parts of the water and gas valve, we find that the wire assembly is more specifically provided for in heading 8544, HTSUS. The applicable subheading for the water and gas valve adapter will be 8481.90.9080, HTSUS, which provides for other parts of other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. The applicable subheading for the wire assembly will be 8544.51.9000, HTSUS, which provides for other electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V, fitted with a connector. The rate of duty will be 2.6 percent ad valorem. 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
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