The tariff classification of a coupler connector assembly and nipple fitting from Germany

NY L85265 June 23, 2005 CLA-2-84:RR:NC:1:102 L85265 CATEGORY: Classification TARIFF NO.: 8481.80.10, 8481.90.1000 Ms. Amy Gamber Invacare Corporation One Invacare Way P.O. Box 4028 Elyria, Ohio 44036-2125 RE: The tariff classification of a coupler connector assembly and nipple fitting from Germany Dear Ms. Gamber: In your letter dated May 23, 2005 you requested a tariff classification ruling on behalf of the Invacare Corporation. The items in question are described as coupler connector assembly, part number 1105171, and a nipple fitting, part number 1105572. The coupler connector and fitting function as a high-pressure quick disconnect allowing an oxygen storage bottle to be “snap” connected to a compressor. The coupler connector and fitting, which you indicate are made of brass, function together to form a hand-operated valve that opens when the fitting is inserted into the coupler connector and closes when the fitting is removed. The applicable subheading for the coupler connector, whether imported separately or together with the fitting, will be 8481.80.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of copper. The rate of duty will be 4 percent ad valorem. The applicable subheading for the nipple fitting, when imported separately without the coupler connector, will be 8481.90.1000, HTSUS, which provides for parts of hand operated and check appliances, of copper. The 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