CLA-2-84:RR:NC:1:102 H85738
Mr. Joe A. Estrada
Rudolph Miles & Sons
4950 Gateway East (PO Box 11057)
El Paso, Texas 79993
RE: The tariff classification of bare stem valves and valve components from various countries.
Dear Mr. Estrada:
In your letter dated September 28, 2001 you requested a tariff classification ruling on behalf of your client Xomox Corporation.
The items in question are described as valves, including ball valves, plug valves, butterfly valves, and other designs, and valve components, including valve bodies. You indicate the valves will be imported “bare stem”, i.e., without a handwheel or other means of actuation.
In the case of the bare stem valves, after importation, the method of actuation is determined in accordance with customer specifications. You indicate that it is impossible to determine at the time of importation by inspection or otherwise whether a particular valve will be used with a handwheel or some other form of actuator. Similarly, the means of actuation ultimately used with a valve assembled from any imported components is determined after importation in accordance with customer specifications.
The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) govern the classification of goods in the tariff schedule. In pertinent
part, GRI 1 states that classification shall be determined according to the terms of the headings. At importation, there is no information regarding whether the valves are principally actuated by hand, or by other means. If it were clear that the valves are either hand operated or principally dedicated to hand operation , under GRI 1, they would be properly classifiable under subheading 8481.80.10, 8481.80.30, or 8481.80.50, depending on the material(s) of which they are made. However, in their condition as imported, the valves are not complete hand operated valves. The valves lack the means of actuation and there is no indication that they are principally operated by any one particular method.
In the absence of clear and reliable information as to the method of actuation, the applicable subheading for the subject valves when imported in bare-stem condition will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem.
The applicable subheading for valve bodies, which are not identifiable as being principally for use with hand operated valves, check appliances, or valves for hydraulic or pneumatic systems, will be 8481.90.9060, HTSUS, which provides for other valve bodies. The rate of duty is free.
Similarly, the applicable subheading for valve components, other than valve bodies, which are not identifiable as being principally for use with hand operated valves, check appliances, or valves for hydraulic or pneumatic systems, will be 8481.90.9080, HTSUS, which provides for other valve bodies. The rate of duty is free.
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 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division