The tariff classification of a solar pumping station from Italy

N053018 March 26, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9015 Ms. Cynthia A. Benway Taco, Inc. 1160 Cranston Street Cranston, Rhode Island 02920 RE: The tariff classification of a solar pumping station from Italy Dear Ms. Benway: In your letter dated February 25, 2009 you requested a tariff classification ruling. The article in question is described as a “Solar Pumping Station”, item number SPS-1. Based on the information you have made available, the solar pumping station is a unit that has a supply way and a return way and is used to control the temperature of fluid flow within a hydronic heating system. It is essentially a subassembly comprised of several valves, including a flow valve, a flow meter, temperature gauges and a pressure gauge. The unit is used conjunction with a circulating pump that will be assembled with the unit after importation. In your request you suggest that the valve assembly may fall under heading 9032, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automatic regulating or controlling instruments and apparatus. However, we find that the unit, in its condition as imported, without the circulating pump, has the essential character of the valves and similar appliances of HTSUS heading 8481. Further, note 1(g) to chapter 90 of the tariff, which includes HTSUS heading 9032, excludes “valves and other appliances”. The applicable subheading for the SPS-1 will be 8481.80.9015, HTSUS, which provides for regulator valves, self-operating for controlling variables such as temperature, pressure, flow and liquid level. The rate of duty will be 2 percent ad valorem. 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