CLA-2-84:OT:RR:NC:N1:102
Ms. Vivien L. Hammett
Gardner Denver, Inc.
1800 Gardner Expressway
Quincy, IL 62305
RE: The tariff classification of loading arm couplers from China
Dear Ms. Hammett:
In your letter dated July 16, 2012 you requested a tariff classification ruling. Descriptive literature and photographs were included with your submission.
The items under consideration are described as loading arm couplers consisting of an API Bottom Loading Coupler, item number J0451, a Vapour Coupler, item number J0550, and API Couplers, item numbers K2 and K2P. You state that the function of these couplers is to attach the loading arm to various trucks, vessels, tanks, etc. for transfer of petroleum, chemicals or other products.
The API Bottom Loading Coupler connects to a 4” tank truck flange and has a pressure rating of up to 150 PSI on certain models. It consists of a roller bearing in the forged aluminum operator lever that assures that the coupler will open/close smoothly and eliminates jamming during operation. The coupler also includes a seal and gaskets to ensure a tight seal and easy to grasp handles.
The Vapour Coupler is specifically designed to allow high transfer rates of vapor to flow freely from the tank truck back to the loading rack. This self-sealing coupler is designed for use where multi-compartment bottom loading takes place. It is made of aluminum and includes a spring-closed poppet that will open both the coupler and adapter when connected to a truck. When the coupler is removed, both the adapter and coupler will close.
You indicate that the couplers are primarily designed for use with loading arm applications and therefore suggest classification in subheading 8431.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8428: other, other: other. However, based on the information made available, we find that the Bottom Loading Coupler and the Vapour Coupler are hand operated valves. Valves are specifically provided for in heading 8481, HTSUS.
The notes to Section XVI of the HTSUS govern the classification of articles under HTSUS headings 8431 and 8481. Section XVI, Note 2(a), provides that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings. Heading 8431 and heading 8481 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to HTSUS section XVI, since the couplers are articles of heading 8481, HTSUS, whether or not they are parts provided for in HTSUS heading 8431, they fall to be classified in HTSUS heading 8481.
The applicable subheading for the API Bottom Loading Coupler and the Vapour Coupler will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The duty rate will be 3 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the API Couplers, item numbers K2 and K2P. Your request for a classification ruling should include a detailed explanation on how these couplers operate/function and a product brochure for each coupler which was not submitted with your request. You indicate that the K2P coupler incorporates a return pump. Is the pump an optional component or is it always included with the coupler?
What is the function of the pump? Please explain. Will the K2P coupler still operate without the pump? Does the K2 coupler also come with a pump? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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