L84876 L8 Ruling Active

The tariff classification of parts of hydronic heating systems from Canada

Issued June 14, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.9080

Headings: 8481

Product description

The articles in question are identified as “Back Plates” and described as formed painted plates of steel used on two of your products, the Radiant Mixing Block and the X-Pump Block.

CBP rationale

The applicable subheading for the subject back plates will be 8481.90.9080 HTSUS, which provides for other parts of taps, cocks, valves and similar appliances.

Full text

NY L84876 June 14, 2005 CLA-2-84:RR:NC:1:102 L84876 CATEGORY: Classification TARIFF NO.: 8481.90.9080 Ms. Heather Ganley Taco, Inc. 1160 Cranston Street Cranston, RI 02920 RE: The tariff classification of parts of hydronic heating systems from Canada Dear Ms. Ganley: In your letter dated May 11, 2005 you requested a tariff classification ruling on behalf of Taco. The articles in question are identified as “Back Plates” and described as formed painted plates of steel used on two of your products, the Radiant Mixing Block and the X-Pump Block. Based on the information you have made available the Radiant Mixing Block and X-Pump Block are appliances incorporating valve mechanisms that are used to control the flow of fluid in hydronic heating systems. In your request you offer that the back plates are classified in heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. However, because the back plates are solely used to complete the Radiant Mixing Block and the X-Pump Block, we find that for tariff purposes the plates are parts of the Radiant Mixing Block and X-Pump Block. Accordingly, the back plates are more specifically provided for in HTSUS heading 8481, which provides for parts of taps, cocks, valves and similar appliances used to regulate the flow of fluids. The applicable subheading for the subject back plates will be 8481.90.9080 HTSUS, which provides for other parts of taps, cocks, valves and similar appliances. The rate of duty is free. 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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