CLA-2-84:OT:RR:NC:N1:102
George R. Tuttle, III
Tuttle Law Offices
1100 Larkspur Landing Circle, Suite 385
Larkspur, CA 94939
RE: The tariff classification of valve seats from China
Dear Mr. Tuttle:
In your letter dated July 22, 2019, you requested a tariff classification ruling for Valve Seats on behalf of your client, Flo-Tite Valves and Controls of Lumberton, North Carolina. A sample was provided and is being returned to you.
You state in your request that the 1 inch 200/300 Series Replacement 50/50 Valve Seats, identified by part number RK-200/300-SOO-025, are a composition of the homogenous, elastomeric mixture of 50% PTFE (a plastic) and 50% stainless steel powder. The donut-shaped valve seats are used in smaller valves (2 inches or less) which are actuated manually or using a pneumatic aparatus. In use, a valve seat is positioned against the surface of a ball to prevent leakage when the valve is closed.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.
In your letter, you suggest that the valve seats should be classified under subheading 3926.90.4590, HTSUS, which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Other, Other, Other. We disagree, as the valve seats are not parts of general use.
Instead, we find that the valve seats are an integral component of a valve and therefore, classified within heading 8481, 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. It is also noted that valve seats have previously been classified as a part of a valve within heading 8481. See NY rulings A82682 and N301188.
Therefore, in accordance with Note 2(b) to Section XVI, the applicable subheading for the valve seats, identified by part number RK-200/300-SOO-025, 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: Parts: Other: Other: Other: Other. The general rate of duty will be 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. Subsequently, 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. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) 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 at the time of importation.
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