The tariff classification of a solenoid housing and a valve stem from Taiwan

N361135May 21, 2026CLA-2-84:OT:RR:NC:N1:102
CATEGORY: Classification
TARIFF NO.: 8505.90.7501; 8481.90.9085
Jordan TomOEC GROUP - ORD Office555 Pierce Road, Suite 210Itasca, IL 60143RE: The tariff classification of a solenoid housing and a valve stem from TaiwanDear Mr. Tom:In your letter dated
April 29, 2026
, you requested a tariff classification ruling, on behalf of your client, Fasco,Inc.The two items at issue are used influshometer valve system and electrically operated s urinals. Item EL-162is referred to as a steel solenoid housing with a metal flux plate assembled to it. When it is incorporated intothe solenoid assembly (Item EL-124), item EL-162 houses the solenoid coil. During operation, the metal fluxplate creates a magnetic field which assists the solenoid in actuating the corresponding valve and allowingwater to flow.In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated, “a subpart ofa particular part of an article is more specifically provided for as a part of a part than a part of the whole.” Inthis case, the solenoid housing is “a part of a part” in that it is a part of the solenoid assembly that is itself apart of the whole, i.e., a valve assembly. Item number 0301400, as described, is a valve stem that is primarily constructed of stainless steel. It featuresa circle-shaped head, has a threaded end and is designed to interconnect with other components to control theflow of water.The applicable subheading for the solenoid housing (EL-162) will be 8505.90.7501, Harmonized TariffSchedule of the United States (HTSUS), which provides for Electromagnets; permanent magnets and articlesintended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks,clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic liftingheads; parts thereof: Other, including parts: Other. The general rate of duty will be 1.3 percent ad valorem.
The applicable subheading for the valve stem (0301400) will be 8481.90.9085, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, includingpressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Other: Other: Other:Other. The general rate of duty will be Free.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Sandra Martinez at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division