N150586 N1 Ruling Active

The tariff classification of a valve barrel from China

Issued March 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.5000

Headings: 8481

Product description

A representative sample and descriptive literature was included with your submission. The sample will be returned. The article under consideration is identified as a plastic valve barrel, part number BL-1560T. The barrel is a component of a valve handle sub-assembly for use in rotary colorant paint dispensers. It measures approximately 3 inches in length and will be used as a valve replacement part. When the handle is depressed, a valve is actuated which allows paint to be dispensed.

CBP rationale

The applicable subheading for the valve barrel will be 8481.90.5000, HTSUS, which provides for parts of hand operated and check appliances of other materials.

Full text

N150586 March 22, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Ms. Megen Tuttle Carson Customs Brokers (USA) Inc. 925 Boblett Street, Bldg. B Blaine, WA 98230 RE: The tariff classification of a valve barrel from China Dear Ms. Tuttle: In your letter dated February 25, 2011 you requested a tariff classification ruling on behalf of your client, Hero Industries. A representative sample and descriptive literature was included with your submission. The sample will be returned. The article under consideration is identified as a plastic valve barrel, part number BL-1560T. The barrel is a component of a valve handle sub-assembly for use in rotary colorant paint dispensers. It measures approximately 3 inches in length and will be used as a valve replacement part. When the handle is depressed, a valve is actuated which allows paint to be dispensed. Based on the information provided, we find that the subject barrel is a part of a hand operated valve used in a liquid pump of heading 8413, Harmonized Tariff Schedule of the United States (HTSUS). In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated "a subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole". The barrel is a "part of a part" in that it is a part of the valve that is a part of the machine application (pump) in which it is used. Accordingly, the barrel is more specifically provided as a part of a valve in heading 8481, HTSUS. The applicable subheading for the valve barrel will be 8481.90.5000, HTSUS, which provides for parts of hand operated and check appliances of other materials. The 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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