CLA-2-84:OT:RR:NC:N1:102
Mr. John Veroneau
Covington & Burling LLP
One City Center
850 Tenth Street, NW
Washington, DC 20001-4956
RE: The tariff classification of valve components from China
Dear Mr. Veroneau:
In your letter dated March 5, 2019 you requested a tariff classification ruling on behalf of your client New York Air Brake Corporation. Technical information was provided.
The items at issue are part numbers 139556, 139555 and 745259. Part numbers 139556 and 139555 are described as valve bodies for a pneumatic power transmission valve used on railroad freight cars. Part number 139556 is referred to as an aluminum body of the DB 20 emergency valve portion of the control valve. It is stated that all of the DB-20 valves are housed in part number 139556. Part number 139555 is referred to as an aluminum body of the DB-10 Service Valve portion of the control valve. In the illustration provided, part number 745259 is referred to as a body of a ball style angle cock assembly that is connected to the brake pipe at the end of a freight car. Part number 745259 is made of cast iron and is designed to be fitted with various components, to include a ball, a ball seat, a handle assembly and gripseal fitting.
In your letter, you suggest part number 745259 be classified under subheading 8481.90.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; Parts; Other; Of valves of subheading 8481.20; Other. While we agree with the suggested heading, we differ at the subheading level.
Valve bodies of valves classified within subheading 8481.20 are specifically provided for in subheading 8481.90.9020. In the technical information provided, part number 745259 is referred to as a body. Futhermore, in viewing the technical information, the body is illustrated as an integral component that is fitted with components to complete a valve. Based on the information provided, part number 745259 is a valve body of a valve classified within subheading 8481.20.
As such, the applicable subheading for part numbers 139556, 139555 and 745259 will be 8481.90.9020, HTSUS, which provides for other Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; Parts; Other; Of valves of subheading 8481.20; Valve bodies. The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading, 8481.90.90, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8481.90.9020, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division