The tariff classification of parts of valves for liquid pumps from Germany

NY L83208 March 31, 2005 CLA-2-84:RR:NC:1:102 L83208 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 parts of valves for liquid pumps from Germany Dear Mr. Goldstein: In your letter dated March 1, 2005 you requested a tariff classification ruling on behalf of your client American Kleaner. The articles in question are identified as part numbers 6.413-067 and 6.413-403. Each part is described as a “thermo valve”, “actuator” or “element”. The information submitted reveals that the parts are used in reciprocating piston pumps and are components of an internal valve mechanism that controls the flow of hot water within the pump cylinder head. Part number 6.413-403 is designed to fit into a plastic body which is then screwed onto the cylinder head. Part number 6.413-067 fits directly into a threaded sleeve attached to the cylinder head. Samples were submitted. In your request you suggest that the articles in question are classifiable under subheading 8413.91.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of pumps for liquids. You also suggest that if the parts are not so classified, then classification under HTSUS subheading 8481.90.9080, which provides for parts of taps, cocks, valves and similar appliances, may be appropriate. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. The ENs relevant to HTSUS heading 8481 provide that machinery parts which regulate the flow of fluid within a machine, although not forming a complete valve in themselves, are to be classified as a part of the machine. Because the subject parts control the flow of water within the pump and require the structure of the pump to form a complete valve, we find that the parts are classified in HTSUS heading 8413 as a parts of the pump. The applicable subheading for the parts will be 8413.91.9080, HTSUS, which provides for parts of other 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