The tariff classification of a yard hydrant of unspecified origin

NY R01026 December 2, 2004 CLA-2-84:RR:NC:1:102 R01026 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Mr. Michael Shea Mid-America Overseas, Inc 75 Cavalier Blvd. Suite 218 Florence, KY 41042 RE: The tariff classification of a yard hydrant of unspecified origin Dear Mr. Shea: In your letter dated October 28, 2004 you requested a tariff classification ruling on behalf of Water Source LLC. The article in question is described as a yard hydrant. It is a water control valve attached to a handle above ground. The length of pipe between the handle and the valve depends on the freeze line at the location of use. The yard hydrants are hand-operated valves and are typically used for irrigation, tool cleaning, lawn maintenance, etc. You indicate that the valve itself is a brass valve, while the head portion of the assembly has internal parts of brass and external portions of iron or steel. The primary steel component is the pipe that connects the handle at the top of the hydrant to the valve. The applicable subheading for the yard hydrant will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of copper, having a pressure rating under 850 kPa. The general rate of duty will be 4.0 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