CLA-2-84:RR:NC:1:102 H81419

Mr. Paul F. Heiss
IBCC Industries, Inc.
3200 S. 3rd Street
Milwaukee, WI 53207

RE: The tariff classification of a flow regulator from China.

Dear Mr. Heiss:

In your letter dated May 9, 2001 you requested a tariff classification ruling on behalf of IBCC Industries. Descriptive literature, including a technical drawing, was submitted.

The item in question is described as a flow regulator made from cast iron. You indicate that the flow regulator is a hand-operated mechanism for providing water shut off and drain control functions, designed specifically for use in cooling towers.

The applicable subheading for the flow regulator will be 8481.80.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of iron. 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