Mr. Bill Polkinhorn
Bill Polkinhorn, Inc.
2401 Portico Boulevard
Calexico, CA 92231
RE: The tariff classification of gas control valves from Mexico
Dear Mr. Polkinhorn:
In your letter dated May 18, 2010 you requested a tariff classification ruling on behalf of your client Robertshaw Controls Company.
The articles in question are described as combination control valves, Series R110, 2000, 7000, 7200 and 7500, incorporating various valve mechanisms, including a main gas pressure regulator, pilot gas regulator and a combination main and manual valve. The valve mechanisms and actuators are contained within a single valve body to provide multi-functional control over the ignition and introduction of gas to gas burners.
In your request you suggest that the applicable subheading for the subject valve is 8481.80.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for control valves, with electrical or electro-hydraulic actuators, designed for proportional operation by a signal from a control device. However, we find that the actuators within the valve unit are not electrical or electro-hydraulic, but rather a combination of other actuators, including thermostatic and manual actuators.
The applicable subheading for the gas control valve will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem.
Although you believe the subject valves should be classified in HTSUS heading 8481, in your request you note that in NY ruling B89597, dated October 14, 1997, a similar valve, your model R110RT, was classified in HTSUS heading 9032, which provides for other parts and accessories of automatic regulating or controlling instrument and apparatus.
Please be advised that the chapter notes relevant to HTSUS heading 9032 were amended as of January 10, 2002. This statutory change and the interpretative changes that followed now preclude your device from being classified in HTSUS heading 9032. Thus, NY ruling B89597 is revoked by operation of law and is no longer controlling.
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 http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at (646) 733-3009.
Robert B. Swierupski
National Commodity Specialist Division