The tariff classification of a valve kit packaged in Canada.

N272737 March 9, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5060 Mr. Raymond Heroux Heroxx Logistix Inc. 580 Laverendrye Drive Ottawa, Ontario K1J7B8 Canada RE: The tariff classification of a valve kit packaged in Canada. Dear Mr. Heroux: In your letter you requested a tariff classification ruling. A sample was submitted with your ruling request and is being returned to you. The item under consideration is a Riobel Valve Kit, product number PATM23C. The items included in the kit are a brass manifold, a valve cartridge, rubberized valve stems, a metal clip, a chrome lever, a chrome estucheon, a chrome sleeve, an estucheon back, a plastic template, a screw, and a plastic plug assembly. The valve cartridge, which imparts the essential character, is manufactured in Italy. Together, the components complete a hand operated valve that controls the flow and adjusts the temperature of the water. It is stated that the product is installed into standing showers and will be entered as a complete unit, packaged together in a carton, ready for sale. The applicable subheading for Riobel Valve Kit, product number PATM23C, will be 8481.80.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances; hand-operated valves of other materials; bath, shower, sink and lavatory faucets. The general rate of duty will be 3 percent ad valorem. In your request you also inquire as to the country of origin of the subject valve kit. Section 134.1(b) of the Customs Regulations defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin". A substantial transformation occurs when an article loses its separate identity and becomes a new article having a new name, character or use. In this instance, the country of origin of the subject valve kit is the country or countries of origin of all the materials that merit equal consideration for determining the essential character of the good. Because we find that the valve cartridge is the component that gives the valve kit its essential character, the country of origin of the Riobel Valve Kit, product number PATM23C, is Italy. 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 Sandra Martinez at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division