The tariff classification of a boiler drain valve from China

NY K81556 December 10, 2003 CLA-2-84:RR:NC:1:102 K81556 CATEGORY: Classification TARIFF NO.: 8481.80.1085 Mr. John Thomas Conbraco Industries, Inc. P.O. Box 125 Pageland, SC 29728 RE: The tariff classification of a boiler drain valve from China Dear Mr. Thomas: In your letter dated November 26, 2003 you requested a tariff classification ruling on behalf of Conbraco Industries. The article in question is described as boiler drain valve used to safely drain water heater and boiler systems. The valve is comprised of a cast bronze body and retainer, a brass stem, an internal chrome plated brass ball, a seat and packing seal. Based on review of the submitted drawing the top of the stem is slotted to allow the valve to be hand operated. We assume the valve has a pressure rating of 850 kPa or higher. The applicable subheading for the drain valve will be 8481.80.1085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, ball type, of copper, having a pressure rating of 850 kPa or over. The rate of duty will be 4 percent 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 the 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division