The tariff classification of a valve seat head from China.

N158097 April 26, 2011 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Ms. Nancy Quirk Panalpina 1555 N. Airfield Dr. DFW Airport, TX 75261 RE: The tariff classification of a valve seat head from China. Dear Ms. Quirk: In your letter dated April 1, 2011, on behalf of Global Resource Products, you requested a tariff classification ruling. You have described part number HR-4 as a valve seat head. You state that this steel powder coated and painted part needs to be attached to a valve seat puller to function. You have described this 8 pound valve seat head with a chain as being assembled with studs and eyebolts. The valve seat puller is a hand-operated tool that is used to remove valves out of large triplex pumps. The valve seat head will be imported without the valve seat puller but is made to be used exclusively with the hand tool. The applicable subheading for the valve seat head, part number HR-4, will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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/. In your original submission, dated February 23, 2011, you suggested classifying the valve seat head under subheading 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in Chapter 84. Inasmuch as the valve seat head is a part of the valve seat puller, a hand tool classified in Chapter 82, classification in Chapter 84 would not be applicable. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division