CLA-2-84:RR:NC:1:102 G82286

Mr. John Thomas
Conbraco Industries Inc.
P.O. Box 125
Pageland, SC 29728

RE: The tariff classification of a butterfly valve from Korea

Dear Mr. Thomas:

In your letter dated September 11, 2000 you requested a tariff classification ruling on behalf of Conbraco Industries.

The item in question is a butterfly valve with stainless steel valve body. The valve is hand operated and designed to control the flow of fluids in water, oil, steam and gas systems, providing the positive shut-off and tight sealing necessary for these applications.

The applicable subheading for the butterfly valve will be 8481.80.3075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of steel. The rate of duty will be 5.6 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 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division