The tariff classification of a powder transfer coupling from the United Kingdom

NY L83938 April 27, 2005 CLA-2-84:RR:NC:1:102 L83938 CATEGORY: Classification TARIFF NO.: 8481.80.3075 Mr. R.W. Jones Powder Systems Limited Estuary Business Park Liverpool L24 8RG United Kingdom RE: The tariff classification of a powder transfer coupling from the United Kingdom Dear Mr. Jones: In your letter dated March 23, 2005 you requested a tariff classification ruling on behalf of Powder Systems Limited. The article in question is identified a “Chargepoint” and described as a high containment powder transfer coupling. Descriptive literature was submitted. Based on the information made available the Chargepoint is a stainless steel coupling incorporating a butterfly type valve mechanism. The valve mechanism is hand operated and is used to control the flow of powders between containers. The Chargepoint is specially designed to ensure containment of the powders being transferred and is used in pharmaceutical applications to protect pharmaceutical products and production workers. In your request you state that for Customs purposes you have begun to classify the Chargepoint under subheading 8481.80.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated, butterfly type valves of copper. However, you do not consider the Chargepoint to be a valve of HTSUS heading 8481, presumably because of its specialized containment features. The Explanatory Note to HTSUS heading 8481 explains that the heading covers valves and similar appliances, used on vats or the like to regulate the supply, discharge, etc., of fluids, or, in certain cases, of solids, such as sand. While the Chargepoint may incorporate special features that increase its suitability for use in pharmaceutical applications, its primary function is to control the flow powders. Accordingly, we find that the Chargepoint is a hand-operated valve of HTSUS heading 8481. We also not that the information submitted indicates that the Chargepoints are made of steel, rather than of copper. The applicable subheading for the Chargepoint will be 8481.80.3075, HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of steel, butterfly type. The rate of duty will be 5.6 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