CLA-2-84:RR:NC:1:102 F87378
Ms. Michelle Strack
Danzas Corporation
701 B Ashland Avenue
Bay 11 Folcroft W. Business Park
Folcroft, Pennsylvania 19032
RE: The tariff classification of valves from Germany
Dear Ms. Strack:
In your letter dated May 15, 2000 you requested a tariff classification ruling on behalf of your client ITT Industries.
The items in question are described as ball valves, butterfly valves, check valves and sight glasses. Samples and technical literature were submitted.
The submitted literature indicates that the ball, butterfly and check valves feature a ductile iron valve body internally lined with a corrosion resistant fluoroplastic. The plastic, which is also used in the components of the valve mechanism exposed to the flow of fluid, enables the valves to be used for fluid control in corrosive applications. Examination of the samples reveals that the ball and butterfly valves in question are hand-operated valves. We find that the fluoroplastic is the material that gives the subject valves the essential character of lined valves for corrosive applications.
The sight glasses are a specialized inline fitting that allows an observer to view the flow of fluid within a pipeline. The sight glasses consist of a ductile iron body with two circular ports formed on either side of body and sealed with panes of clear borosilicate glass. The glass-sealed apertures thus formed serve as “windows” into the interior of the fitting. Like the valves, the subject sight glasses are fluoroplastic lined for corrosive applications. However, here, we find that the borosilicate glass, which enables the subject article to function as a sight glass, is the material that gives the sight glass its essential character.
The applicable subheading for the fluoroplastic lined ball and butterfly valves will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated valves of other materials. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the fluoroplastic lined check valve will be 8481.30.9000, HTSUS, which provides for other check valves. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the sight glasses will be 7020.00.6000, HTSUS, which provides for other articles of glass. The rate of duty will be 5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division