N279809 N2 Ruling Active

The tariff classification of a splitter with shutoff valves from China.

Issued October 21, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

Descriptive literature was provided with your request. The item under consideration is described as a two way splitter with shutoff valves, model number 18367101. The article is designed to be used with outdoor faucets and in viewing the submitted illustration, it can be attached to more than one water hose. It is said that the two way splitter with shutoff valves controls the flow of water. The main components of the two way splitter with shutoff valves consist of two plastic switches and a plastic body. The article weighs .08 pounds and measures 3.35 inches in length by 2.44 inches in width.

CBP rationale

The applicable subheading for the two way splitter with shutoff valves, model number 18367101 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

N279809 October 21, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Elizabeth A. Kessens Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 Dear Ms. Elisabeth A. Kessens: RE: The tariff classification of a splitter with shutoff valves from China. In your letter dated September 21, 2016 you requested a tariff classification ruling. Descriptive literature was provided with your request. The item under consideration is described as a two way splitter with shutoff valves, model number 18367101. The article is designed to be used with outdoor faucets and in viewing the submitted illustration, it can be attached to more than one water hose. It is said that the two way splitter with shutoff valves controls the flow of water. The main components of the two way splitter with shutoff valves consist of two plastic switches and a plastic body. The article weighs .08 pounds and measures 3.35 inches in length by 2.44 inches in width. The applicable subheading for the two way splitter with shutoff valves, model number 18367101 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the two way splitter with shutoff valves would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. 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, Steven A. Mack Director National Commodity Specialist Division

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