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

Ms. Michelle Schulz
Gardere Wynne Sewell LLP
1601 Elm Street
Dallas, Texas 75201-4761

RE: The tariff classification of gate valve bodies from China.

Dear Ms. Schulz:

In your letter dated February 12, 2014 you requested a tariff classification ruling on behalf of your client, Seaboard International, Inc.

The products under consideration are various steel gate valve bodies which will be imported in either a forged or machined condition. You indicate that Seaboard will use these valve bodies to manufacture gate valves which are utilized in the oil and gas industry. The method of actuation (e.g. hand operated, pneumatic, hydraulic, electric, etc.) for the valves is unknown at the time of importation and will be determined in accordance with customer specifications.

The applicable subheading for the gate valve bodies will be 8481.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, parts, other, other, valve bodies. The rate of duty will be 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 Barbara Kiefer at (646) 733-3019.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division