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

Ms. Cheryl M. Smith
Star USA, Inc.
250 N Davis Road
Ashland, OH 44805

RE: The tariff classification of hydraulic relief valves from Germany

Dear Ms. Smith:

In your letter received on November 16, 2007 on behalf of Parker Hannifin Corporation, you requested a tariff classification ruling.

The articles in question are described as hydraulic relief valves. The valves are self-operating valves used in hydraulic systems to limit system pressure by diverting flow to a holding tank when system pressure reaches a predetermined set-point.

In your request you indicate that you believe the valves should be classified in subheading 8481.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hydraulic valves. However, we find that the valves in question are more specifically provided for as directional control valves because they direct flow as a function of system pressure.

The applicable subheading for the hydraulic check valves will be 8481.20.0030, HTSUS, which provides for other directional control, hydraulic valves. The rate of duty is free.

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