CLA-2-84:RR:NC:1:102 R03047

Mr. Devang N. Pujara
Sun Trading
12525 Heatherton Court (#134)
San Diego, CA 92128

RE: The tariff classification of a steel butterfly valve from India

Dear Pujara:

In your letter dated January 5, 2006 you requested a tariff classification ruling on behalf of Sun Trading.

The article in question is described as a high performance butterfly valve, item number 4S-V5422. The valve is essentially made of stainless steel.

The applicable subheading for the subject valve will be 8481.80.3075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, butterfly type, hand operated and made of steel. The rate of duty will be 5.6 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 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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division