The tariff classification of brass gas valves from Taiwan

NY R01985 June 14, 2005 CLA-2-84:RR:NC:1:102 R01985 CATEGORY: Classification TARIFF NO.: 8481.80.10 Ms. Christy King American EMO Trans, Inc. 4801 West Boulevard Charlotte, NC 28208 RE: The tariff classification of brass gas valves from Taiwan Dear Ms. King: In your letter dated May 17, 2005 you requested a tariff classification ruling on behalf of your client Alpha Brass Corporation. The articles in question are described as manually operated gas valves. The valves are available in a range of sizes and configurations and are for use with various gas burners. Based on the descriptive information you have provided, the valves are made of brass and designed to be hand operated. In your request you indicate that your client is of the understanding that the valves are classified in subheading 7321.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of stoves, ranges, and other similar appliances. However, the provision for valves in HTSUS 8481 is more specific than the provision for parts in HTSUS subheading 7321.90. The applicable subheading for the subject valves will be 8481.80.10, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of copper. The rate of duty will be 4 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