The tariff classification of pipe fittings and a valve from Taiwan.

NY G85775 January 23, 2001 CLA-2-74:RR:NC:1:118 G85775 CATEGORY: Classification TARIFF NO.: 7412.20.0035; 8481.80.1095 Mr. Kurt R. Moler LOBO Outdoor Products, Inc. P.O. Box 37, E. Hwy. 51 Hugoton, KS 67951-0037 RE: The tariff classification of pipe fittings and a valve from Taiwan. Dear Mr. Moler: In your letter dated January 5, 2001, you requested a tariff classification ruling. Your samples will be returned to you as requested. You have described your submitted samples as follows: Elbow fitting, item #ZB 109-12-04 – Metal pipe end is brass with zinc coating, the rest of the item is molded polyethylene terephthalate. This item also has the fitting in the end of the polyurethane tubing. Elbow fitting with control valve, item #ZB 660-12-04 – Metal pipe end and flow control valve is brass with zinc coating. Locking nut on the valve is aluminum, with the body of the fitting made from polyethylene terephthalate. Straight fitting, item #ZB 175-12-04 – All brass with zinc coating, except for the end where the polyurethane tubing attaches. This insert consists of an open ring made from polyacetal and is locked into place by stainless steel claws. The applicable subheading for the elbow and straight pipe fittings, items #ZB 109-12-04 and #ZB 175-12-04, will be 7412.20.0035, Harmonized Tariff Schedule of the United States, which provides for copper tube or pipe fittings (for example couplings, elbows, sleeves): of copper alloys: other: of copper-zinc base alloys (brass): threaded: other. The duty rate will be 3% ad valorem. The applicable subheading for the elbow fitting with control valve, item #ZB 660-12-04, will be 8481.80.1095, HTS, 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: hand operated: of copper: having a pressure rating of 850 kPA or over: other. The duty rate will be 4% ad valorem. This ruling is being issued under the provisions of Part 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 Kathy Campanelli at 212-637-7025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division