CLA-2-84:RR:E:NC:N1:102

Mr. Larry E. Branch
FMC Technologies
2825 West Washington
Stephenville, TX 76401

RE: The tariff classification of plug valves of unspecified origin

Dear Mr. Branch:

In your letter dated November 11, 2006 you requested a tariff classification ruling on behalf of FMC Technologies.

The articles in question are described as plug valves ranging in size from one through four inches, with pressure ratings ranging from 5,000 to 20,000 pounds per square inch. The valve bodies are made of either AISI 4340 alloy steel or AISI 1040 carbon steel. You indicate that some valves may be imported with handles for hand operation, while others may be imported “bare stem” without a handle.

The applicable subheading for plug valves presented with handles will be 8481.80.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of steel, plug type. The general rate of duty will be 5.6 percent ad valorem. Descriptive information was submitted.

The applicable subheading for bare stem plug valves, i.e., valves presented without handles, will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The general rate of duty will be 2 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 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 Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division