CBP Ruling N167178 — The tariff classification of an internal valve of unspecified origin

Tariff classification

Headings: 8481

GRI rules applied: GRI 1, GRI 3(b), GRI 6

Product description

Descriptive literature was submitted. The article in question is described as an “internal valve”. You indicate that the primary function of the internal valve is to provide rapid equalization of tank pressure and downstream line pressure, providing a fast valve response time for quick valve opening. Operation of the internal valve may be manual, air operated or cable operated. The internal valve incorporates various valve mechanisms, including hand-operated and check valve mechanisms. In your request you suggest that in accordance with GRI 3(b) the internal valve falls to be classified under subheading 8481.40.0000, HTSUS, which provides for safety or relief valves, because the essential character of the article is provided by its safety features. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. There is no dispute that the internal valve is classified in heading 8481, HTSUS, which provides for taps, cocks, valves and similar appliances. Rather, the issue is the proper classification at the subheading level. As a result, GRI 6 applies. GRI 6 provides that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5 on the understanding that only subheadings at the same level are comparable. By application of GRI 6, we find that the internal valve can be classified in an appropriate subheading at GRI 1. Because the internal valve is classifiable at GRI 1, GRI 3(

CBP rationale

The applicable subheading for the internal valve will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances.

Full text

N167178 June 17, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Mr. Ed Herron Regulator Technologies, Inc. 310 E. University Drive McKinney, Texas 75069 RE: The tariff classification of an internal valve of unspecified origin Dear Mr. Herron: In your letter dated May 17, 2001 you requested a tariff classification ruling. Descriptive literature was submitted. The article in question is described as an “internal valve”. You indicate that the primary function of the internal valve is to provide rapid equalization of tank pressure and downstream line pressure, providing a fast valve response time for quick valve opening. Operation of the internal valve may be manual, air operated or cable operated. The internal valve incorporates various valve mechanisms, including hand-operated and check valve mechanisms. In your request you suggest that in accordance with GRI 3(b) the internal valve falls to be classified under subheading 8481.40.0000, HTSUS, which provides for safety or relief valves, because the essential character of the article is provided by its safety features. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. There is no dispute that the internal valve is classified in heading 8481, HTSUS, which provides for taps, cocks, valves and similar appliances. Rather, the issue is the proper classification at the subheading level. As a result, GRI 6 applies. GRI 6 provides that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5 on the understanding that only subheadings at the same level are comparable. By application of GRI 6, we find that the internal valve can be classified in an appropriate subheading at GRI 1. Because the internal valve is classifiable at GRI 1, GRI 3(b) cannot be invoked to classify the valve in subheading 8481.40.0000, HTSUS. The applicable subheading for the internal valve will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. 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 T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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