CLA-2-84:RR:NC:1:102 K87595

Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Avenue (Suite 200)
Atlanta, Georgia 30354

RE: The tariff classification of solenoid operated valves from China or Korea

Dear Mr. Keller:

In your letter dated June 28, 2004 you requested a tariff classification ruling on behalf of your client Wilspec Technologies. Descriptive information was submitted.

The articles in question are described as Series RV reversing valves and Series RH reheat valves. You indicate that the valves are designed for residential and commercial heat pump applications to control the refrigeration cycle. The reversing and reheat valves incorporate a solenoid coil and a pilot valve. When the coil is electrically energized the solenoid actuates the pilot valve. The pilot valve opens and closes the appropriate ports of the reversing and reheat valves, which in turn controls the flow of refrigerant within the heat pump system.

The applicable subheading for the subject valves will be 8481.80.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for solenoid valves. The rate of duty will be 2 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division