CLA-2-84:OT:RR:NC:N1:102
Jordan Tom
OEC Group - ORD Office
555 Pierce Road, Suite 210
Itasca, IL 60143
RE: The tariff classification of a stem and a plunger used in a valve system from Taiwan
Dear Mr. Tom:
In your letter dated January 16, 2026, you requested a tariff classification ruling on behalf of your client,
Fasco, Inc. Descriptive information was provided with your submission.
The two items at issue are used in a flushometer valve system and are primarily constructed of steel material.
Item 0308744 is referred to as the H548 stem. The stem is an internal component of the flushometer’s control
stop. It is double threaded for a fixed rotation and is designed to interconnect with a spring, a button and
other components to control the flow of water. Item 0302101 is referred to as the B8A plunger. The
circle-shaped head of the plunger, which features concentric rings, is engineered to create a seal within the
manual actuator of the flushometer valve system. Once actuated, the shaft of the plunger engages and pushes
the valve stem of a valve, with the contact angle directly influencing the volume of water released.
The applicable subheading for the H548 stem and the B8A plunger will be 8481.90.3000, Harmonized Tariff
Schedule of the United States (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: Of hand operated and check appliances: Of iron or steel. The general rate of duty
will be 5 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Sandra Martinez at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division