CBP Ruling N241593 — The tariff classification of a tube assembly from China.

Tariff classification

Headings: 8481

Product description

The product to be imported is described as a tube assembly that controls the flow of refrigerant in a combined refrigerator/freezer. Referred to as the RKV, this assembly is a 3-way electronic valve with stepper motor. It is comprised of two parts; the RKV-C10DU18 and RKV-R205AU. The RKV-C10DU18 is described as a valve body with three copper tubes; one intake and two out- take. The RKV-R205AU is an electromagnetic coil head. This assembly will be attached to a control panel which repositions the valve making it possible for the consumer to regulate the temperature in both the refrigerator and freezer. You suggest classification of the subject RKV tube assembly in subheading 8418.99.8050 Harmonized Tariff Schedule of the United States (HTSUS) as other parts of combined refrigerator-freezers with separate external doors and parts of household type refrigerators. In doing so, you cite NY Rulings N106081 dated 6/2/10 and N121125 dated 9/24/10. Although N106081 classified a suction tube assembly comprised of copper tubing and a check valve under the subheading you’ve proposed, the merchandise is distinctly different from the item under consideration as the copper tubing was bent to a specific configuration clearly identifying it as a refrigerator part. N121125 classified the subject RKV assembly when the two components were imported separately. In that ruling, the RKV-C10DU18 was described as a complete valve from which three copper tubes extended and was classified under subheading 8481.80.9050, HTSUS, as a valve. The RKV-R205AU was described as a coil head that functioned as an actuator and was classified as an electromagnet in subheading 8505.90.8000, HTSUS. We find that when imported assembled together, the RKV tube assembly is essentially a valve with its actuator and classifiable as such in heading 8481.

CBP rationale

The applicable subheading for the tube assembly will be 8481.80.9020,HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, other appliances, other, other with electrical or electro-hydraulic actuators, control valves designed for proportional operation by a signal from a control device.

Full text

N241593 May 31, 2013 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9020 Mr. Phil Post Harry F. Long, Inc. 631 N. Central Avenue Wood Dale, IL, 60191 RE: The tariff classification of a tube assembly from China. Dear Mr. Post: In your letter dated April 24, 2013 you requested a tariff classification ruling. A representative sample was submitted with your original request and will be returned to you. The product to be imported is described as a tube assembly that controls the flow of refrigerant in a combined refrigerator/freezer. Referred to as the RKV, this assembly is a 3-way electronic valve with stepper motor. It is comprised of two parts; the RKV-C10DU18 and RKV-R205AU. The RKV-C10DU18 is described as a valve body with three copper tubes; one intake and two out- take. The RKV-R205AU is an electromagnetic coil head. This assembly will be attached to a control panel which repositions the valve making it possible for the consumer to regulate the temperature in both the refrigerator and freezer. You suggest classification of the subject RKV tube assembly in subheading 8418.99.8050 Harmonized Tariff Schedule of the United States (HTSUS) as other parts of combined refrigerator-freezers with separate external doors and parts of household type refrigerators. In doing so, you cite NY Rulings N106081 dated 6/2/10 and N121125 dated 9/24/10. Although N106081 classified a suction tube assembly comprised of copper tubing and a check valve under the subheading you’ve proposed, the merchandise is distinctly different from the item under consideration as the copper tubing was bent to a specific configuration clearly identifying it as a refrigerator part. N121125 classified the subject RKV assembly when the two components were imported separately. In that ruling, the RKV-C10DU18 was described as a complete valve from which three copper tubes extended and was classified under subheading 8481.80.9050, HTSUS, as a valve. The RKV-R205AU was described as a coil head that functioned as an actuator and was classified as an electromagnet in subheading 8505.90.8000, HTSUS. We find that when imported assembled together, the RKV tube assembly is essentially a valve with its actuator and classifiable as such in heading 8481. The applicable subheading for the tube assembly will be 8481.80.9020,HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, other appliances, other, other with electrical or electro-hydraulic actuators, control valves designed for proportional operation by a signal from a control device. 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 the National Import Specialist at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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