CLA-2 OT:RR:NC:N1:102
Melissa Auell
Auell Consulting
6304 S Ross Rd
Morrison, Colorado 80465
RE: The classification of a SimpleFix water mixing valve assembly from China
Ms. Auell:
In your letter dated April 13, 2022, on behalf of SimpleFix Industries LLC, you requested a ruling on the classification of a water mixing valve assembly. Descriptive information was provided.
The merchandise under consideration is referred to as a water mixing valve assembly. It consists of a 3/8” stainless steel braided hose that measures 12” long; placed at each end of the hose is a mixing valve tee that incorporate various components, including 3/8” mini plastic non-return check valves made from POM. Near the hot water tee is a brass mixing control valve that is manually actuated by a lever and has a pressure rating ranging up to 689 kPas. Once installed under a sink and connected to the cold and hot water supply inlets, the assembly prevents overly hot water from being released at the tap.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Because the water mixing valve assembly primarily consists of a braided hose and a control valve, both of which are classifiable under a different heading in the HTSUS, GRI 3(b) governs classification.
GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
With this particular merchandise no single component imparts the essential character. Therefore, in accordance with GRI 3(c), the water mixing valve assembly will be classified in heading 8481, HTSUS, as it is last in numerical order in the tariff. Heading 8481, 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.”
The applicable subheading for this water mixing valve assembly will be 8481.80.1030, 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: Other appliances: Hand operated: Of copper, Having a pressure rating under 850 kPa: Sink and lavatory faucets. The rate of duty is 4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.1030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8481.80.1030, 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. Part 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