CLA-2-84:RR:NC:1:102 C83114

Mr. Jack Alsup
Alsup & Alsup, Inc.
Customhouse Broker
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of valves

Dear Mr. Alsup:

In your letter dated December 23, 1997 you requested a tariff classification ruling on behalf of your client Allied Signal Truck Break Systems.

The items in question are identified as valves made of iron or steel and are used in pneumatic transmission lines for truck air brake systems. The tractor protection valve, TP-3, control module, MV-3, and relay valve, R-1, direct the flow of air within the brake system. The spring brake valve, SR-1, the E-6 basic dual brake valve and E-6 with dual brake valve tradle, modulate the flow of air in the pneumatic brake system.

The applicable subheading for the tractor protection valve, control module and the relay valve will be 8481.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for valves for oleohydraulic or pneumatic transmissions for directional controls, other. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the spring brake valve and dual brake valves will be 8481.20.0080, HTSUS, which provides for other valves for pneumatic transmissions. The rate of duty will be 2.3 percent ad valorem. 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 212-466-5493.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division