The tariff classification of a sealing strainer from China

N312534 July 8, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Mrs. Cynthia A. Benway Taco, Incorporated 1160 Cranston Street Cranston, Rhode Island 02920 RE: The tariff classification of a sealing strainer from China Dear Mrs. Benway: In your letter dated June 16, 2020, you requested a tariff classification ruling for a sealing strainer. Pictures, specification drawings and descriptive literature for the sealing strainer were submitted for our review. The article under consideration is identified as Taco part number 5002-020 and is called a sealing strainer. You stated that “This item consists of an ethylene propylene diene monomer (EDPM) rubber gasket which is molded with a stainless steel mesh screen in it…and is approximately 1¼ inches in diameter. This sealing strainer is utilized in Taco’s 5120 Series lead-free mixing valves.” You indicated that the subject sealing strainer will be used in two inlet ports to filter particulate from the inlet water piping that could potentially damage the valve or shorten its life. The sealing strainer will be installed on the hot and cold inlet parts of the 5120 mixing valve beneath the end connection and held onto the valve with a nut. The sealing strainer in question consists of a rubber (EDPM) gasket and a stainless steel mesh screen. The stainless steel and rubber components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the stainless steel and rubber components of the sealing strainer in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the sealing strainer is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the stainless steel or rubber component imparts the essential character to the sealing strainer under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the stainless steel mesh screen is to filter particulate from the inlet water piping. Therefore, it is the opinion of this office that the stainless steel component imparts the essential character to the sealing strainer under consideration. In accordance with GRI 3 (b), the sealing strainer will be classified as an other article of steel classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel. In your letter, you suggest that the sealing strainer should be classified within subheading 8481.90, HTSUS, which provides for parts of taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. We disagree. In Bauerhin Techs. Ltd. P’ship. v. United States, 110 F. 3d 774 (Fed. Cir. 1997), the court identified two distinct lines of cases defining the word “part”. Consistent with United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933), one line of cases holds that a part of an article is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” In this instance, the sealing strainer is not an integral, constituent, or component part of the valve, as the valve can function without the presence of the strainer. Therefore, the subject sealing strainer is precluded from being classified within heading 8481, HTSUS. The applicable subheading for the Taco part number 5002-020 called a sealing strainer will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division