L82410 L8 Ruling Active

The tariff classification of a plastic stopcock from Sweden

Issued March 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

Based on our examination of the sample the subject stopcock is a hand-operated valve of plastic. Taps, cocks, valves and similar appliances are provided for in heading 8481, HTSUS. Heading 9018 is in Chapter 90, HTSUS. Heading 8481 is in Chapter 84, HTSUS. Note 1(g) to Chapter 90 specifically excludes valves and other appliances of heading 8481, while Note 2(a) provides that parts and accessories which are goods included in any of the headings of HTSUS Chapter 84 (other than heading 8485) are in all cases to be classified in their respective headings.

CBP rationale

The applicable subheading for the stopcock will be 8481.80.5090, HTSUS, which provides for other hand operated taps, cocks, valves and similar appliances of other materials.

Full text

NY L82410 March 18, 2005 CLA-2-84:RR:NC:1:102 L82410 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Eleanor Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a plastic stopcock from Sweden Dear Ms. Kelly-Kobayashi: In your letter dated February 15, 2005 you requested a tariff classification ruling on behalf of your client Becton Dickinson Infusion Therapy Systems. The article in question is described as a “Stopcock BD Connecta Plus 1”, product number 394669. You indicate that the stopcock is used for regulating the flow in medical drains or catheters. You request that a ruling be issued classifying the stopcock in subheading 9018.39.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for medical instruments and appliances, including parts and accessories of drains and catheters. A sample was submitted. Based on our examination of the sample the subject stopcock is a hand-operated valve of plastic. Taps, cocks, valves and similar appliances are provided for in heading 8481, HTSUS. Heading 9018 is in Chapter 90, HTSUS. Heading 8481 is in Chapter 84, HTSUS. Note 1(g) to Chapter 90 specifically excludes valves and other appliances of heading 8481, while Note 2(a) provides that parts and accessories which are goods included in any of the headings of HTSUS Chapter 84 (other than heading 8485) are in all cases to be classified in their respective headings. The applicable subheading for the stopcock will be 8481.80.5090, HTSUS, which provides for other hand operated taps, cocks, valves and similar appliances of other materials. The rate of duty will be 3 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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