The tariff classification of castings of valve bodies from India and Canada

N032966 August 8, 2008 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.9060 Mr. Jeffrey W. Sammon Woodward Governor Company 5001 North Second Street P.O. Box 7001 Rockford, IL 61125 RE: The tariff classification of castings of valve bodies from India and Canada Dear Mr. Sammon: In your letter dated July 9, 2008 you requested a tariff classification ruling on behalf of Woodward Governor Company. Descriptive information and technical drawings were submitted. The articles in question are described as castings for valve bodies. Part number 2629-035 is a casting that will become a valve body for a gas fuel control valve. Part number 2414-215 is a casting that will become a valve body for a “T2 Sensor”. You indicate that the castings are purchased as net shape blanks that closely approximate the general shape of the valve body. Upon importation the valve body castings will be subjected to machining and finishing operations before being assembled into complete valves. You also indicate that the machining operations performed after importation may result in different but closely related variations of gas control and “T2” valve bodies. In your letter you seek classification of the valve body castings under subheading 8481.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other valve bodies. While you believe the body castings are properly classified under HTSUS subheading 8481.90.9060, you are concerned that NY ruling G81782 calls for classification of the castings as “cast articles” elsewhere in the tariff. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRI). GRI 1 states that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 8481 provides for parts of taps, cocks, valves and similar appliances. GRI 2(a) extends the scope of the heading to include unfinished articles by providing that such articles shall be classified as if complete or finished provided that, as imported, they have the essential character of complete or finished articles. The Explanatory Notes relevant to GRI 2(a) explain that the provisions of the rule also apply to blanks. The term “blank” is defined as an article not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part. The subject valve castings are net shape blanks that closely approximate the outline of the finished parts they will form. Although the castings may not be to final tolerances and lack the finished surfaces of the finished parts, upon importation they are readily recognizable as the finished parts they will become. Although the finishing operations may result in different variations of the gas control and “T2” valve bodies, the finished products are in all cases valve bodies. Further, based on the information made available, the castings have no practical use other than for completion into finished parts for use in the assembly of valves. Accordingly, we find that the subject castings are unfinished articles that have the essential character of parts for valves and are specifically provided for in heading 8481, HTSUS. NY ruling G81782 is not controlling here because the conclusions reached therein followed from the terms of the headings applicable to the merchandise considered, not from the application of GRI 2(a). The applicable subheading for the castings will be 8481.90.9060, HTSUS, which provides for other valve bodies. The rate of duty is free. 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