Packing material cut to fit into particular size valves; GRI 1; parts of valves; NYR 828607 affirmed; NYR 861394 revoked

HQ 089798 October 22, 1991 CLA-2 CO:R:C:M 089798 KCC CATEGORY: Classification TARIFF NO.: 8481.90.50; 8481.90.90 Mr. Ed R. Baker A.N. Deringer, Inc. 30 West Service Road Champlain, New York 12919-9703 RE: Packing material cut to fit into particular size valves; GRI 1; parts of valves; NYR 828607 affirmed; NYR 861394 revoked Dear Sir: This is in reference to a ruling issued to you by Customs in New York on April 8, 1991 (New York Ruling (NYR) 861394), concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of Robco Carboform # 9 packing material. FACTS: NYR 861394 held that Robco Carboform #9 packing material was classified under subheading 6815.10.00, HTSUSA, which provides for articles of other mineral substances not elsewhere specified or included, nonelectrical articles of graphite or other carbon. This classification was based on the essential character analysis found in General Rule of Interpretation (GRI) 3(b). Based on an analysis of weight, graphite was deemed to constitute the essential character of the packing material. However, in NYR 828607 dated April 6, 1988, Customs held that Robco Carbonite #9, 325 and 329 Moulds were finished articles in that the material was cut to size and designed to fit into particular size valves. If the packing material is designed for hand operated valves, it was held to be classified under subheading 8481.90.50, HTSUSA, which provides for parts of valves "...Of hand operated and check appliances...Of other material." If the valve is other than hand operated, it was held to be classified under subheading 8481.90.90, HTSUSA, which provides for "...Parts...Other." The Robco Carbonite material in both NYR 861394 and NYR 828607 is packing material for valves which consist of ceramic fiber, calcium metasilicate, natural graphite, zinc dust, petroleum grease, naphtha thinner, and rubber cement. It is cut to size, i.e., the diameters and widths, and is designed to fit into particular size valves. ISSUE: Is the packing material properly classified under subheading 6815.10.00, HTSUSA, as nonelectric articles of graphite or other carbon, or under subheading 8481.90.50 or 8481.90.90, HTSUSA, as parts of valves? LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." After consideration of the applicable law and rulings in question, we are of the opinion that the tariff classification in NYR 828607 is the correct classification for the packing material in question. The packing material is properly classified under heading 8481, HTSUSA, 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 thereof." The packing material which is cut to size, i.e., to diameters and widths, and is designed to fit into a particular size valve is a part of that valve. The packing material is tailored to the particular valve to prevent leakage. This type of packing material is distinguishable from packing material which is not moulded to fit a particular valve but comes in blocks which the customer cuts to size or in rope form which is cut to a shorter length from a spool for use with a valve or pipe. The packing material in question is specifically designed to fit a particular size valve, and, therefore, is a part of that valve. If the packing material is designed for a hand operated valve, it is classified under subheading 8481.90.50, HTSUSA, which provides for "...Parts...Of hand operated and check appliances...Of other material." If the valve is other than hand operated, it is classified under subheading 8481.90.90, HTSUSA, which provides for "...Parts...Other." Subheading 6815.10.00, HTSUSA, provides for "Articles of stone or other mineral substances (including articles of peat), not elsewhere specified or included...Nonelectrical articles of graphite or other carbon." The packing material is classifiable in this subheading when a GRI 3(b) essential character analysis is used. Based on an analysis of weight, graphite is deemed to constitute the essential character of the packing material. However, the packing material is elsewhere specified in heading 8481, HTSUSA, pursuant to GRI 1, HTSUSA. Therefore, we need not proceed to a GRI 3(b) classification analysis inasmuch as the packing material is classified according to the terms of the headings pursuant to GRI 1, HTSUSA. HOLDING: The packing material is properly classified under heading 8481, HTSUSA, as parts of valves. In order to insure uniformity in Customs classification of merchandise of this type and to eliminate uncertainty, we are revoking NYR 861394. This letter is notice to you of the revocation of NYR 861394 under section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)). Sincerely, John Durant, Director Commercial Rulings Division cc: Area Dir. Chief, NIS Branch I NIS 236