K84284 K8 Ruling Active

The tariff classification of a flow controller

Issued April 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.9020

Headings: 8481

Product description

The article in question is described as an “NT Integrated Flow Controller” for use mainly in the semiconductor industry. The flow controller is essentially a valve that uses an analog set-point signal from a user’s process tool and performs closed-loop flow control to deliver the exact flow rate requested by the user. Descriptive literature was submitted. In your request you indicate that

CBP rationale

the applicable subheading for the flow controller may be 9026.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus for measuring or checking the flow or level of liquids. However, we find that HTSUS heading 8481 prevails over heading 9026 because the flow controller has the essential character of a valve. The applicable subheading for the integrated flow controller will be 8481.80.9020, HTSUS, which provides for control valves designed for proportional operation by a signal from a control device.

Full text

NY K84284 April 5, 2004 CLA-2-84:RR:NC:1:102 K84284 CATEGORY: Classification TARIFF NO.: 8481.80.9020 Ms. Ingrid Meligy Entegris, Inc. 3500 Lyman Boulevard Chaska, Minnesota 55318 RE: The tariff classification of a flow controller Dear Ms. Meligy: In your letter dated March 5, 2004 you requested a tariff classification ruling on behalf of Entegris. The article in question is described as an “NT Integrated Flow Controller” for use mainly in the semiconductor industry. The flow controller is essentially a valve that uses an analog set-point signal from a user’s process tool and performs closed-loop flow control to deliver the exact flow rate requested by the user. Descriptive literature was submitted. In your request you indicate that the applicable subheading for the flow controller may be 9026.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus for measuring or checking the flow or level of liquids. However, we find that HTSUS heading 8481 prevails over heading 9026 because the flow controller has the essential character of a valve. The applicable subheading for the integrated flow controller will be 8481.80.9020, HTSUS, which provides for control valves designed for proportional operation by a signal from a control device. The rate of duty will be 2 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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