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N274585 N2 Ruling Active

The tariff classification of valve balls.

Issued April 20, 2016 by U.S. Customs and Border Protection.

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N2 N274585 (April 20, 2016)

Tariff classification

HTS codes: 8481.90.9085

Headings: 8481

Product description

The items under consideration are finished valve balls and rough castings of valve balls. The valve balls are spherical closure elements designed for ball valves and are used to control the flow of material within an oil and petrochemical pipeline. Once the bore hole of the ball lines up with the pipe, fluid or material flows through the valve. When the valve ball is rotated and the solid surface of the ball aligns with the pipe opening, flow is prevented. In your letter,

CBP rationale

The applicable subheading for the finished valve balls and rough castings of valve balls, will be 8481.90.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of Valves.

Full text

N274585 April 20, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.9085 Mr. Ozzie Vangelderen BallCo. Manufacturing Company  2375 E. Liberty Street Aurora, IL 60502  RE: The tariff classification of valve balls. Dear Mr. Vangelderen: In your letter dated April 5, 2016 you requested a tariff classification ruling. The items under consideration are finished valve balls and rough castings of valve balls. The valve balls are spherical closure elements designed for ball valves and are used to control the flow of material within an oil and petrochemical pipeline. Once the bore hole of the ball lines up with the pipe, fluid or material flows through the valve. When the valve ball is rotated and the solid surface of the ball aligns with the pipe opening, flow is prevented. In your letter, you state the rough castings of valve balls will be further processed. Illustrations were submitted showing the rough casting valve balls are geometrically shaped as balls and contain bore holes. The applicable subheading for the finished valve balls and rough castings of valve balls, will be 8481.90.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of Valves. The rate of duty is Free. 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 https://hts.usitc.gov/current. 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

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