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

Chandanie Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville TN 38017

RE: The classification of valves and a fitting from Taiwan

Dear Chandanie Gunathilake:

In your letter dated August 3, 2022, you requested a ruling on the classification of valves and an adapter fitting. Descriptive information was provided.

The first item under consideration is pneumatic valve, model number 149777. The second item under consideration is a pneumatic valve, model number 97676.

Both items are referred to as stem-controlled valves. The brass valves are used with pneumatic test plugs and are designed to be manually actuated. In operation, the valveā€™s pin is depressed and released to control the flow of air. The valves have a pressure rating greater than 850 kPas.

The third item under consideration is an adapter fitting, model number 97118. The adapter fitting is described as a connector fitting, in which one end of the adapter fitting is threaded to connect to the end of a valve and the other end connects to a PEX pipe.

The applicable subheading for the pneumatic valves, model numbers 149777 and 97676, will be 8481.80.1095, 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: Other. The rate of duty is 4 percent ad valorem.

The applicable subheading for the adapter fitting, model number 97118, will be 7412.20.0035, HTSUS, which provides for copper tube or pipe fittings (for example couplings, elbows, sleeves): of copper alloys: other: of copper-zinc base alloys (brass): threaded: other. The rate of duty will be 3 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