CLA-2-84:OT:RR:NC:N1:102
Mr. Anthony Rowe
REHAU Incorporated
1501 Edwards Ferry Road, NE
Leesburg, VA 20176
RE: The tariff classification of brass water manifolds from Germany
Dear Mr. Rowe:
In your letter dated May 23, 2012 you requested a tariff classification ruling. Descriptive literature and pictures were included with your submission.
The products under consideration are described as brass water manifolds used to control water flow in radiant floor heating systems. Each manifold comes complete with the following items: installation instructions, one ¼” supply and return manifold isolation ball valves with thermometer sockets and float gaskets, two 1¼” brass end caps with gaskets, visual flow gauges/isolation valves on supply side, circuit balancing/isolation valves on return side, mounting brackets, four drywall screws, vent key and a manifold circuit chart.
You indicate that as shipped the manifolds may be hand operated and suggest that they are correctly classified in either subheading 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, for pipes…; other appliances, hand operated, of other materials or in the alternative subheading 8481.80.3090, HTSUS, which provides for hand operated valves of iron or steel. We agree that the valves used in the manifolds are hand operated; however, based on the information made available, it appears that the valves are made of brass and not of iron or steel or other materials.
The applicable subheading for the brass water manifolds will be 8481.80.10, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes…; other appliances, hand operated, of copper. The rate of duty will be 4 percent ad valorem.
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 T. Brock at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division