N297490 N2 Ruling Active

The tariff classification of a pipeline plug with check valves

Issued June 21, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.30.2090

Headings: 8481

Product description

Descriptive literature was submitted with your submission. The Subsea Pipeline Abandonment Plug is described as a mechanical device used to stop the flow of fluid in decommissioned pipelines. The information provided explains the steel device consists of three cover plates, a guide cone, a centering mechanism, a lifting bracket, a remotely operated vehicle handle, two polyurethane rubber seals, and four check valves. Once the plug is centered and pressed inside a pipeline, the check valves direct the flow of fluid outside the pipeline and prevent backflow.

CBP rationale

The applicable subheading for the Subsea Pipeline Abandonment Plug will be 8481.30.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances…check (nonreturn) valves: of iron or steel.

Full text

N297490 June 21, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.30.2090 Mr. Waquar U. Khan Oceaneering Int’l. Services DLF IT Park Chandigarh, India 160101 RE: The tariff classification of a pipeline plug with check valves Dear Mr. Khan: In your letter dated May 29, 2018 you requested a tariff classification ruling. Descriptive literature was submitted with your submission. The Subsea Pipeline Abandonment Plug is described as a mechanical device used to stop the flow of fluid in decommissioned pipelines. The information provided explains the steel device consists of three cover plates, a guide cone, a centering mechanism, a lifting bracket, a remotely operated vehicle handle, two polyurethane rubber seals, and four check valves. Once the plug is centered and pressed inside a pipeline, the check valves direct the flow of fluid outside the pipeline and prevent backflow. The applicable subheading for the Subsea Pipeline Abandonment Plug will be 8481.30.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances…check (nonreturn) valves: of iron or steel...of steel. The general rate of duty is 5 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 the 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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