CLA-2-84:RR:NC:1:102 D85520
Mr. Kevin Young-Kong
520 West 43rd Street (#2N)
New York, New York 10036
RE: The tariff classification of a carbon dioxide system for
aquariums from Germany
Dear Mr. Young-Kong:
In your letter dated November 24, 1998 you requested a
tariff classification ruling. Descriptive literature was
submitted.
The item in question is described as a carbon dioxide system
for aquariums. The system consists of a carbon dioxide tank, a
pressure regulator with gauges and needle metering valve, carbon
dioxide-proof tubing, a pH controller, a solenoid valve, a check
valve, a bubble counter, a plastic carbon dioxide diffuser with a
hand operated control tap, and an optional bio-filter station.
The function of the system is to introduce carbon dioxide into
the aquarium to promote the growth of aquatic plants.
In operation carbon dioxide under pressure flows through the
tubing from the tank through the pressure regulator, through the
solenoid valve, through the check valve and into the diffuser,
which is submerged in the aquarium. Carbon dioxide is introduced
as the gas bubbles through the aquarium water entering the
diffuser. The diffuser functions as a mixing valve, with the hand
operated control tap regulating the flow of water into the
diffuser.
The pH controller monitors the acidity of the aquarium and
is electrically connected to the solenoid valve. The solenoid
valve is a stop valve which shuts off the flow of carbon dioxide
when the pH controller determines that the gas has raised the
acidity of the aquarium to an unacceptable level. The check valve
simply prevents backflow of aquarium water into the gas supply
line. The bubble counter provides a means to determine the volume
of gas introduced. The optional bio-filter station integrates
filtration of the aquarium water with the carbon dioxide system.
The carbon dioxide system is a composite good consisting of
several individual components. Composite goods are classified as
if they consisted of the component which gives them their
essential character. We find that the carbon dioxide diffuser,
which is the one component specially designed to introduce carbon
dioxide to a regulated flow of aquarium water, is the component
which imparts essential character.
The applicable subheading for the carbon dioxide system will
be 8481.80.5090, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for hand operated valves, of other
materials. The current rate of duty will be 3.3 percent ad
valorem. Effective January 1, 1999 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 CFR 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 212-466-5493.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division