CLA-2 OT:RR:NC:N1:102
Chandanie J. Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville, Tennessee 38017
RE: The classification of a supply valves from Taiwan
Dear Chandanie Gunathilake:
In your letter dated August 10, 2022, you requested a ruling on the classification of supply valves. Descriptive information was provided.
Five items are under consideration. Two items are brass supply valves with hammer arresters and adapters, model numbers 88300 and 6408PHA. Each item primarily consists of a ball valve, a hammer arrester, and an adapter. Each ball valve consists of a ball, a handle, a valve body, a stem, and O-rings. In use, the handle is manually turned, which in-turn rotates the ball to control the flow of water from the water supply lines to dishwashers, ice makers, etc. The pressure rating of each valve is greater than 850 kPas. The hammer arresters, which sit above the valves, absorb pressure as the internal piston slides up the air chamber. The supply valves with hammer arresters are installed into a water outlet box using the adapter.
Three items are brass supply valves with adapters, model numbers 88314, 88692, and 88683. These supply valves consist of a ball valve and an adapter that is a tube used to connect the valve to the machine.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1, HTSUS, states in part, that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.
As the items primarily consist of a valve (heading 8481), an adapter (Chapter 74), and in two instances, also a hammer arrester (heading 7419), all of which are classifiable under a different heading in the HTSUS, GRI 3 governs classification.
GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
With these items, no single component imparts the essential character. Therefore, in accordance with GRI 3(c), the items under consideration, model numbers 88300, 6408PHA, 88314, 88692, and 88683, will be classified in heading 8481, HTSUS, as it is last in numerical order in the tariff. Heading 8481 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.”
The applicable subheading for the supply valves, 88300, 6408PHA, 88314, 88692, and 88683, will be 8481.80.1085, 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 appliances: Hand operated: Of copper: Having a pressure rating of 850 kPa or over: Ball type. The rate of duty is 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 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. Part 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