The tariff classification of a five way distributionmanifold from Germany

NY 863175 June 3, 1991 CLA-2-84:S:N:N1:102 863175 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Jan P. Bingham Kuehne & Nagel 4800 Paul Brown Blvd. Charlotte, NC 28208 RE: The tariff classification of a five way distribution manifold from Germany Dear Ms. Bingham: In your letter dated May 6, 1991, on behalf of your client, Angus Fire Armour, you requested a tariff classification ruling. The item in question is referred to in your literature as the "phantom pumper". It is a large, aluminum, five way distribution valve used by fire departments. The device allows five separate water hoses to be fed into one central outlet, thereby providing maximum water pressure and feed to such fire fighting equipment as aerial towers and "deluge guns". The two styles in this series, models 50 and 51, weigh 41 lbs and 52 lbs respectively. Branching off of each side of this manifold are two hand operated ball valves. The central portion is designed for a bolt-on gate valve. Other models shown in the literature submitted are smaller, two-way and three-way versions of the above. The applicable subheading for the "Phantom Pumper" models 50 and 51 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar apparatus, hand operated, of other than copper, steel or iron. The rate of duty will be 4.4 percent ad valorem. Models 21 (two way) and 31 (three way) would be classifiable under the same provision. 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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport