CLA-2 CO:R:C:M 952872 DWS
Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Revocation of NY 861394; Valve Packing Material;
Robco Carboform #10; NY 828607; GRI 3(a);
U.S. v. Garlock Packing Co.; 6815.10.00
Dear Mr. Baker:
This is in response to your letter of September 9, 1992, on
behalf of Anchor Packing, Inc., concerning the classification of
valve packing material under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The merchandise consists of valve packing material known as
"Robco Carboform #10". The material is a composite of bulk
fibers, graphite, grease, solvent, and rubber cement. The
packing is a finished article, in that the material is cut to
size, the diameter and width designed to fit particular sized
valves.
ISSUE:
What is the proper classification of the valve packing
material under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
In NY 828607, dated April 6, 1988, similar packing material,
"Robco Carbonite #9", which was cut to size to fit particular
sized valves, was held to be classifiable under subheadings
8481.90.50, HTSUS, which provides for: "[t]aps, cocks, valves and
similar appliances, for pipes, boiler shells, tanks, vats or the
like, including pressure-reducing valves and thermostatically
controlled valves; parts thereof: [p]arts: [o]f hand operated and
check appliances: [o]f other materials", and 8481.90.90, HTSUS,
which provides for: "[p]arts: [o]ther."
However, in NY 861394, dated April 8, 1991, "Robco Carboform
#9", which was cut to size to fit particular sized valves, was
held to be classifiable under subheading 6815.10.00, HTSUS, which
provides for: "[a]rticles of stone or of other mineral substances
(including articles of peat), not elsewhere specified or
included: [n]onelectrical articles of graphite or other carbon."
It is our position that the classification held in NY 861394
is incorrect. Both headings 6815, HTSUS, and 8481, HTSUS,
describe the subject valve packing material. In part, GRI 3(a)
states that "[t]he heading which provides the most specific
description shall be preferred to headings providing a more
general description." The "not specially provided for" clause
lessens the relative specificity of a provision where the
competing provisions are otherwise equally applicable or where
the merchandise is provided for eo nomine in the competing
provision. U.S. v. Garlock Packing Co., 32 CCPA 79, C.A.D. 289
(1944).
Because the material is a finished article, cut to size and
designed to fit particular sized valves, it is our position that
heading 8481 more specifically describes the merchandise than
does heading 6815, HTSUS, a general, composition provision.
Therefore, it is our position that the valve packing
material is classifiable under subheadings 8481.90.50, HTSUS, and
8481.90.90, HTSUS, depending on whether a hand operated valve is
involved.
HOLDING:
The valve packing material is classifiable under subheadings
8481.90.50, HTSUS, which provides for: "[t]aps, cocks, valves and
similar appliances, for pipes, boiler shells, tanks, vats or the
like, including pressure-reducing valves and thermostatically
controlled valves; parts thereof: [p]arts: [o]f hand operated and
check appliances: [o]f other materials", and 8481.90.90, HTSUS,
which provides for: "[p]arts: [o]ther", depending on whether a
hand operated valve is involved. The general, column one rates
of duty for subheading 8481.90.50, HTSUS, and subheading
8481.90.90, HTSUS, is 4.4 percent and 3.7 percent ad valorem,
respectively.
Goods classifiable under subheadings 8481.90.50, HTSUS, and
8481.90.90, HTSUS, which have originated in the territory of
Canada, will respectively be entitled to a 0.8 percent and 0.7
percent ad valorem rate of duty under the United States-Canada
Free-Trade Agreement upon compliance with all applicable
regulations.
EFFECT ON OTHER RULINGS
NY 861394 is revoked in full.
Sincerely,
John Durant, Director
Commercial Rulings Division