The tariff classification of a plastic valve assembly from the United Kingdom

NY 899972 August 11, 1994 CLA-2-84:S:N:N3:102 899972 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Edmundo Rodriguez Nestor Reyes, Inc. P.O. Box 4528 Old San Juan Station San Juan, Puerto Rico 00902-4528 RE: The tariff classification of a plastic valve assembly from the United Kingdom Dear Mr. Rodriguez: In your letter dated July 12, 1994, on behalf of your client, Ohmeda Caribe, Inc., you requested a tariff classification ruling. The item at hand, Ohmeda stock number 400-441, is a plastic valve assembly that mounts onto the opening of a glass bottle containing anaesthetic agent. The valve consists of a threaded, cap-like base that allows the assembly to be screwed onto the top of the bottle. The top of the valve consists of an elongated neck with a rubber O ring at the open end. The valve stem consists of a spring-loaded plunger that fits tightly up against the valve seat. The valve is used in conjunction with a vaporizing device. Insertion of the valve neck into the vaporizer forms a seal on the O ring before the valve is opened. A probe in the vaporizer pushes in on the valve core assembly, thereby opening the valve and allowing transfer of the anaesthetic liquid to the vaporizer. When the bottle is removed from the vaporizer, the spring reseals the valve. In your letter you indicated your belief that this valve assembly should be properly classified under the tariff provision covering self-operating regulator valves designed to control such variables as temperature, pressure, flow and liquid level, HTS item 8481.80.9015. This office does not concur with that position. The valve at issue does not automatically open and close based on internally sensed variables. It does not monitor and respond to changes in temperature, pressure, flow rates or other such factors. The assembly is a spring- loaded, manually actuated valve. The physical effort of inserting the valve nozzle into the vaporizer, wherein the fixed probe is pushed against the spring-loaded plunger, constitutes manual operation. The applicable subheading for the plastic valve assembly will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of plastic. The rate of duty will be 4.4 percent ad valorem. 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