Ms. Shelley Vybiral
8325 Hessinger Dr.
Erie, PA 16509
RE: The tariff classification of parts for stirred reactors of unspecified origin
Dear Ms. Vybiral:
In your letter dated May 15, 2003 you requested a tariff classification ruling on behalf of Snap-tite Inc.
The articles in question are described as a sample/addition valve kit, part numbers MCLAVE10X1SAMP and MCLAVE10X10SAMP and a spares part kit, part number MCLAVE10XSPARES. Descriptive information and samples were submitted.
The valve kits consist of a tee fitting, tubing, full-port ball valve and a septum mounting assembly. The contents of the kit are packaged together as a set and provide all the components necessary to install a septum onto a reactor. One kit includes the components for a singe reactor, while the other includes components for ten reactors. The septum allows for the addition or removal of material to and from the reactor vessel. Based on the information submitted we find that the kit is classifiable as a set and that ball valve imparts the essential character to the set. We also assume for the purpose of this ruling that the valve body is made of stainless steel.
The spare parts kit includes 20 glass liners, 20 stirrer bars, which are essentially Teflon-coated magnets, 10 Viton o-rings, 10 EPDM o-rings, 4 snap rings for jack screws, and 5 snap rings for vessels. Here we find that the spare parts kit is not classifiable as a set because it includes a variety of spare parts that are not intended to be used together for any one specific purpose. Accordingly, each of the items included in the kit shall be separately classified.
The applicable subheading for the valve kit, if presented with a valve of stainless steel, will be 8481.80.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball type, hand-operated valves of steel. The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the glass liners will be 7012.00.00, HTSUS, which provides for glass inners for vacuum flasks or other vacuum vessels. The general rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the stirrer bars will be 8505.11.00, HTSUS, which provides for permanent magnets of metal. The general rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the snap rings, if made of iron or steel, will be 7318.24.00, HTSUS, which provides for cotters and cotter pins of iron or steel. The general rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the Viton o-rings will be 3926.90.4510, which provides for o-rings of plastic. The general rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the EPDM o-rings will be 4016.93.5010, which provides for o-rings of other vulcanized rubber other than hard rubber. The general rate of duty will be 2.5 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 646-733-3009.
Robert B. Swierupski