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

Chandanie Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville TN 38017

RE: The classification of a ball valve from Taiwan

Dear Chandanie Gunathilake:

In your letter dated August 3, 2022, you requested a ruling on the classification of valves with hammer arresters. Descriptive information was provided.

The item under consideration is a 6” MCO valve, model number 90451. The hand-operated valve is a ball valve used to control the flow of water. The valve is primarily of brass material and is designed to be installed to a mechanical cleanout test plug that is used to complete plumbing tests. The pressure rating of the valve is greater than 850 kPas.

The applicable subheading for the 6” MCO valve, model number 90451, will be 8481.80.1085, 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 of 850 kPa or over: Ball type. The rate of duty is 4 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 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