CLA-2-84:OT:RR:NC:N1:102
Mr. Jeffrey A. Meeks
Meeks, Sheppard, Leo & Pillsbury
330 Madison Avenue (39th Floor)
New York, NY 10017
RE: The tariff classification of fluid couplings of unspecified origin
Dear Mr. Meeks:
In your letter dated August 14, 2008 on behalf of Colder Products Company, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The articles in question are described as coupling products for use with flexible tubing. The LC Series of quick-release type couplings includes the LC13006 and LC42004 couplings of chrome plated brass. The SMC and SMF1 series of twist-to-connect couplings includes SMF 1M597MBLK, SMM02CBMBLK and SMCD01. You indicate that the SMCD01 is a complete coupling comprised of a coupling body and an insert and incorporating a shut-off mechanism. The PMC12 Series couplings are quick-connect couplings, which include the PMCD130412 coupling body, which incorporates a shut-off mechanism and the PMC230412 coupling insert. The shut-off mechanism in the SMCD01 and PMCD130412 coupling bodies is a valve mechanism that stops the flow of fluid through the coupling when the coupling body is disconnected from its corresponding coupling insert.
In your request you suggest that the complete in-line coupling, SMCD01, and the coupling body, PMCD130412, both of which incorporate shutoff mechanisms, are provided for as check valves in subheading 8481.30.9000, Harmonized Tariff Schedule of the United States (HTSUS). However, the check valves of HTSUS subheading 8481.30.9000 are directional control valves which allow flow in only one direction and open or close in response to the flow of fluid within the valve, not in response to external manipulation. The shutoffs in question are externally manipulated, i.e., close when manually disconnected, and are not directional control valves.
The applicable subheading for the in-line coupling with shutoff, SMCD01, and the coupling body with shutoff, PMCD130412, whether or not presented with its coupling insert, will be 8481.80.5090, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The general rate of duty will be 3 percent ad valorem.
Additional information is required to determine the classification for the balance of the subject articles. Based on the submitted literature, it appears that the couplings attach to tubing. If so, is the tubing made of a single extruded compound such as metal or plastic or is it comprised of many materials? Is there any feature inherent in the design of the couplings that would limit their use to a specific type of tube, hose or pipe?
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division