The tariff classification of check valves for liquid pumps from Germany

NY L80852 December 8, 2004 CLA-2-84:RR:NC:1:102 L80852 CATEGORY: Classification TARIFF NO.: 8413.91.9080 Mr. Brian S. Goldstein Duane Morris 380 Lexington Avenue New York, NY 10168 RE: The tariff classification of check valves for liquid pumps from Germany Dear Mr. Goldstein: In your letter dated November 8, 2004 you requested a tariff classification ruling on behalf of American Kleaner. The articles in question are described as check valves for use in reciprocating piston pumps for liquids. You indicate that the check valves are made of various materials and generally consist of a valve cage, valve seat, valve spring, valve pin or plate, and valve gasket. The check valves are used within a pump to limit flow to one direction for the efficient operation of the pump. Descriptive information, drawings and samples were submitted. In your request you offer that the check valves are classifiable as valves in heading 8481, Harmonized Tariff Schedule of the United States (HTSUS). However, we find that the check valves are properly classifiable in HTSUS heading 8413, as parts of the pumps with which they are used. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. The EN relevant to HTSUS heading 8481 provide that certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine, although not forming a complete valve in themselves, are classified as parts of the relative machines. Based on examination of the samples you have submitted, we find that the check valves are not complete valves with in the context of HTSUS heading 8481because they lack a valve body to contain the flow of fluid through the valve. Holes within the body of the pump actually serve as the valve bodies for the check valve mechanisms. Further, the check valves are specifically designed to regulate the flow of fluid within a liquid pump. The applicable subheading for the subject check valves will be 8413.91.9080, HTSUS, which provides for other parts of liquid pumps. The rate of duty is free. 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