CLA-2-73:OT:RR:NC:N1:113
Mr. George R. Tuttle, III Tuttle Law Offices 1100 Larkspur Landing Circle, Suite 385 Larkspur, CA 94939
RE: The tariff classification of a spacer plate from China
Dear Mr. Tuttle:
In your letter dated June 28, 2019, on behalf of your client Flo-Tite Valve and Controls, you requested a tariff classification ruling on a spacer plate. A Technical Bulletin and photographs were submitted for our review.
The merchandise under consideration is identified as the Flo-Tite Part BF3 and is described as a ½” spacer plate for 8” to 12” butterfly valves. You stated in your letter that “The spacer plate fits between the top of a butterfly valve and the undersurface of a pneumatic actuator. It is used when the stem of the butterfly valve is too long to allow the actuator to seat properly.” The Spacer Plate BF3 is ½” thick plated carbon steel to accommodate a valve stem which is ½” too tall.
In your submission you proposed classification of this article under 8302.49.6085, Harmonized Tariff Schedule of the United States, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like …: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc: Other: Other. This office disagrees.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While neither legally binding nor dispositive of classification issues, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. The spacer plates are used to accommodate a valve stem that is too long so that a pneumatic actuator can seat properly.
Spacers for a mechanical appliance such as a pneumatic actuator are not akin to the exemplars found in the ENs for heading 8302. Accordingly, the spacer plates are not classifiable in subheading 8302.41.6080, HTSUS or 8302.49.6085, HTSUS.
You also proposed classification of this article under subheading 8481.90.9085, HTSUS. It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. Please note Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990). In your letter, you suggested that the spacer plate may be classified under subheading 8481.90.9085, as taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts of valves; other; other; other; other. However, in use, the subject spacer plate is installed in between a valve and an actuator and therefore, it is not an integral, constituent or component part of a valve. As such, the spacer plate is precluded from being classified under subheading 8481.90.9085.
The applicable subheading for the Flo-Tite Part BF3 Spacer Plate will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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 https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division