The tariff classification of valve parts from China

NY K88955 September 20, 2004 CLA-2-84:RR:NC:1:102 K88955 CATEGORY: Classification TARIFF NO.: 8481.80.9050, 8481.90.3000, 8483.40.5010 Mr. Jeff Showalter Fresno Valves and Castings, Inc. 7736 East Springfield Ave. P.O. Box 40 Selma, CA 93662-0040 RE: The tariff classification of valve parts from China Dear Mr. Showalter: In your letter dated August 2, 2004 you requested a tariff classification ruling on behalf of Fresno Valves and Castings. The articles in question are described as valve bodies, lever lock plates, lever handles, gear boxes, and hand wheels. You indicate that all the articles are parts of Series 8400 butterfly valves for use in controlling the flow of water in irrigation systems. Based on examination of the samples, the valve “bodies”, although lacking a means of actuation, are complete valves comprised of the actual valve body and the butterfly valve mechanism. It also appears that the actual valve bodies, lever handles and hand wheels are made from cast iron, while the lock plate appears to be made of steel. Samples and descriptive literature were submitted. The applicable subheading for the valve bodies will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. The applicable subheading for the lever locking plates, lever handles and hand wheels will be 8481.90.3000, HTSUS, which provides for parts, of iron or steel, of hand operated taps, cocks, valves and similar appliances. The rate of duty will be 5 percent ad valorem. The applicable subheading for the gear boxes will be 8483.40.5010, HTSUS, which provides for gear boxes and other speed changers: other fixed ratio speed changers. The rate of duty will be 2.5 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