CBP Ruling N055419 — The tariff classification of a drip valve assembly

Tariff classification

Headings: 8481

Product description

The sample will be retained by this office. The item in question is described as a drip valve assembly. This assembly is an orifice/opening that allows water to flow from the house waterline to the humidifier. It is comprised of a plastic housing and a rubber diaphragm. You indicate that the function of the diaphragm is to control the constant flow of water. You suggest that this assembly, in accordance with Section XVI, Note 2(a), Harmonized Tariff Schedule of the United States (HTSUS), is correctly classified under heading 8509, HTSUS, which provides for humidifiers. Although the drip valve may be, prima facie, part of a humidifier, it is a valve of heading 8481, HTSUS. The drip valve incorporates a check valve mechanism to prevent backflow from the humidifier to the house water line. Accordingly, as per Section XVI, Note 2(a), HTSUS, it falls to be classified as a check valve in subheading 8481.30, HTSUS.

CBP rationale

The applicable subheading for the drip valve assembly will be 8481.30.9000, HTSUS, which provides for other check (nonreturn) valves.

Full text

N055419 April 9, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.30.9000 Ms. Stephanie Sippel International Customs Services, Inc. N64 W24801 Main Street Suite 121 Sussex, WI 53089 RE: The tariff classification of a drip valve assembly Dear Ms. Sippel: In your letter dated March 18, 2009 you requested a tariff classification ruling on behalf of your client, York International Corporation. Descriptive literature and a sample were submitted. The sample will be retained by this office. The item in question is described as a drip valve assembly. This assembly is an orifice/opening that allows water to flow from the house waterline to the humidifier. It is comprised of a plastic housing and a rubber diaphragm. You indicate that the function of the diaphragm is to control the constant flow of water. You suggest that this assembly, in accordance with Section XVI, Note 2(a), Harmonized Tariff Schedule of the United States (HTSUS), is correctly classified under heading 8509, HTSUS, which provides for humidifiers. Although the drip valve may be, prima facie, part of a humidifier, it is a valve of heading 8481, HTSUS. The drip valve incorporates a check valve mechanism to prevent backflow from the humidifier to the house water line. Accordingly, as per Section XVI, Note 2(a), HTSUS, it falls to be classified as a check valve in subheading 8481.30, HTSUS. The applicable subheading for the drip valve assembly will be 8481.30.9000, HTSUS, which provides for other check (nonreturn) valves. The general rate of duty will be 3 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 T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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