CLA-2-84:RR:NC:1:102 G82539

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of nozzles and pipe cutter from Mexico and Taiwan

Dear Mr. Gonzalez:

In your letter dated September 19, 2000 you requested a tariff classification ruling on behalf of Trans-Union Customs Service.

The samples submitted are identified as a PVC pipe cutter with a high carbon steel blade, item number PC1, a plastic spray nozzle with shut off valve, item number F38C, and a spray nozzle with rubber coated metal body and brass tip, item number B52C. The spray nozzles are hand operated valves used to control the flow of water from a supply hose.

The applicable subheading for the pipe cutter will be 8203.40, Harmonized Tariff Schedule of the United States (HTSUS). If the pipe cutter has cutting parts containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent vanadium then the applicable subheading will be 8203.40.3000, (HTSUS). The rate of duty will be 6 percent ad valorem. If the cutting part does not contain by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent vanadium the applicable subheading is 8203.40.6000, which provides for other pipe cutters. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the spray nozzles will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand operated valves of other materials. The rate of duty will be 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 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division