The tariff classification of aluminum gas hose nozzle castings from Canada

NY 816009 December 5, 1995 CLA-2-84:RR:NC:4:102 806009 CATEGORY: Classification TARIFF NO.: 8481.90.5000; 9802.00.6000 Mr. Tom Penksa PBB Group Consulting Services Department P.O. Box 950 434 Delaware Avenue Buffalo, New York 14202 RE: The tariff classification of aluminum gas hose nozzle castings from Canada Dear Mr. Penksa: In your letter dated October 23, 1995, on behalf of your client, Dover Corporation, you requested a tariff classification ruling. The item at issue are machined forged aluminum bodies used to produce hand operated hose nozzles for gasoline dispensing pumps. Your letter indicated that the raw forgings are originally produced in the United States and shipped to Canada for machining. You also indicated that the Canadian Customs Administration has classified these raw castings under Harmonized Tariff Schedule item 8413.91 as parts of liquid pumps. It is the opinion of this office that the finished hoze nozzles would be considered hand operated valves and as such the machined bodies would be considered as parts of those valves. The applicable subheading for the machined hoze nozzles will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of hand operated valves, of other materials. The rate of duty will be 4.1 percent ad valorem. It is also a possibility that your clients may be able to avail themselves of the duty benefits of HTS item 9802.00.6000, which states " Any article of metal (as defined in U.S. note 3(d) of this subchapter) manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processing......" would have duty assessed only on the value of the foreign processing. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Karl J. Riedl at 212-466-5493. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division