The tariff classification and country of origin of a constant pressure manifold from Canada

N012323 June 28, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.40.0000 Mr. Reid Shepley Boshart Industries, Inc. 25 Whaley Avenue Milverton, Ontario N0K 1M0 RE: The tariff classification and country of origin of a constant pressure manifold from Canada Dear Mr. Shepley: In your letter dated May 18, 2007 you requested a tariff classification and country of origin ruling on behalf of Boshart Industries. The article in question is described as a constant pressure manifold for use with water storage tanks for water well systems. The manifold is comprised of individual components that are used together when installing a water tank in a well system. The components include a stainless steel manifold, a pressure gauge, a stainless steel hose bib, a stainless steel relief valve, a bracket mounting kit, a stainless steel bushing, and two plastic bushings. The individual components are imported into Canada from various countries and packaged in Canada for distribution to dealers. The stainless steel manifold originates from Taiwan. The gauge, relief valve, hose bib, bracket kit and stainless steel bushing originate from China. The plastic bushings originate from the United States. You state that the pressure manifold is sold as a unit, all components packaged together, unassembled, in a single carton. Accordingly, the manifold components form a set for tariff purposes. The General Rules of Interpretation (GRIs) govern classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 3 provides for the classification of goods put up in sets. Under GRI 3(b), goods that cannot be classified by reference to the provisions of GRI 3(a) shall be classified as if they consisted of the component which gives them their essential character. We find that the essential character of the pressure manifold set is imparted by the pressure relief valve. Pressure relief valves are provided for HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances. Accordingly, the manifold set falls to be classified under heading 8481, HTSUS. The applicable subheading for the pressure manifold set will be 8481.40.0000, HTSUS, which provides for safety or relief valves. The general rate of duty will be 2 percent ad valorem. You also inquire as to the country of origin for the constant pressure manifold. Applying the NAFTA rules of origin, the country of origin of the manifold set is the country or countries of origin of all the materials that merit equal consideration for determining the essential character of the good. Because we find that the relief valve is the component that gives the manifold its essential character, the country of origin of the constant pressure manifold set is China.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division