CLA-2-84:OT:RR:NC:N1:102
Mr. George R. Tuttle, III
Tuttle Law Offices
1100 Larkspur Landing Circle
Suite 385
Larkspur, CA 94939
RE: The tariff classification of a media containment unit from China
Dear Mr. Tuttle:
In your letter dated June 17, 2019, you requested a tariff classification ruling on behalf of your client, Flo-Tite Valves & Controls. Illustrations were provided.
The media containment unit, part number MCU-2, is an apparatus that is designed to be mounted in between a manually or pneumatically actuated valve and an actuator. The containment unit, which allows for the proper functioning of the valve, is primarily made up of a casting, two seal elements, a thrust bearing with a thrust washer, various stem packing rings, a monitoring port and a stem, which fits over the valve stem to transmit the actuation of the valve. Once the media containment unit is interconnected to the valve, it functions as a valve safety mechanism that contains fluid within the valve when the integral valve stem seal is not functioning or is unable to prevent fluid seepage. The media containment unit also functions as a mount for valve monitoring devices installed subsequent to importation.
In your letter you suggest that the item might be classified in heading 8302, Harmonized Tariff Schedule of the United States, (HTSUS), as a base metal mounting and fitting. However, the media containment unit is mounted in between a valve and actuator. Valves are not ejusdem generis with the exemplars of heading 8302, therefore the media containment unit cannot be classified in this heading.
Based on the functionality of the media containment unit, the item is valve safety mechanism that is dedicated to be used as an integral component of a valve classified within heading 8481. Therefore, in accordance with Note 2(b) to Section XVI, the applicable subheading for the media containment unit, part number MCU-2, will be 8481.90.9085, (HTSUS), which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: parts thereof: Other: Other: Other: Other. The rate of duty is Free.
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 8481.90.9085, 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., 9903.88.01, in addition to subheading 8481.90.9085, 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division