The tariff classification of a gas dispensing valve of unspecified origin

NY K88251 September 7, 2004 CLA-2-84:RR:NC:1:102 K88251 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Valerie Ficarelle Woltmann & Bonventre, Inc. 149-15 177th Street Jamaica, NY 11434 RE: The tariff classification of a gas dispensing valve of unspecified origin Dear Ms. Ficarelle: In your letter dated July 28, 2004 you requested a tariff classification ruling on behalf of your client Interdynamics. The article in question is identified as a manifold gauge set, item number MF-134. The manifold set is comprised of an aluminum housing with rubber hoses, two pressure gauges, and hand-operated valves. You indicate that the manifold is used to dispense R134 gas refrigerants used to charge air conditioners for automobiles. Based on the literature submitted, the gauges allow the pressure of the gas to be monitored as the gas is dispensed, while the valves control the flow of refrigerant from a supply tank into the air conditioning system. The applicable subheading for the subject pressure gauge manifold will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The general rate of duty will be 3 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