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NY 860978

MAR 27 1991

CLA-2-84:S:N:N1:102 860978


TARIFF NO.: 8481.80.3090; 8481.80.9035; 9026.10.4000

Mr. Eric Copeland
Koltek, Inc.
1000 Laval Boulevard, Suite 100
Lawrenceville, Georgia 30243

RE: The tariff classification of a flow meter and assorted valves from Finland

Dear Mr. Copeland:

In your letter dated February 13, 1991 you requested a tariff classification ruling.

Your inquiry describes several types of valves, namely 2,3, and 4 way shutter valves, SKM-Aseptic Piston valves, and model KKM Mixproof Sanitary valves. You also request classification of the K11 series rotary piston flow meter. The shutter (or vane) 2, 3, or 4 way stainless steel valves are imported in three distinct formats: mounted with a pneumatic actuator; mounted with a hand-operated lever; and without any type of operator. Since most valves are classified based on their type of actuation, the last format causes the greatest degree of classification difficulty. It is noted from the descriptive literature provided that the top sealing plate of a manually operated valve is identical to the bottom plate and that it differs from that of one equipped with an actuator. The manual plate has a raised collar while the actuator-type plate is flat with a built-in O- ring. We can only assume that the valves are imported with the top plates attached and that the various differences between valve types are reflected in their invoiced model numbers.

The stainless steel KKM valves are specially designed for use in dairies, breweries and other food industry plants. They have a one-piece valve body and are designed with two, three or four ports. The KKM valve is always used in conjunction with a pneumatic actuator. Likewise the SKM-Aseptic piston valve is a bellows-type globe valve used in the food, pharmaceutical and chemical industries. Because of its construction the valve is bacteriologically aseptic. It also contains an integral pneumatic actuator.

The K11 series of liquid flow meters are of positive displacement rotary piston design, used for precise measurement of liquid flow rates in sanitary applications. The meter is equipped with a magnetic pulse transmitter which forwards the measurement signals to a remote readout or controller.

The applicable subheading for the SKM, KKM, and pneumatically actuated shutter valves will be 8481.80.9035, Harmonized Tariff Schedule of the United States (HTS), which provides for valves and similar appliances, other, imported with pneumatic actuators. The rate of duty will be 3.7 percent ad valorem. The shutter valves imported with manual operators, and those shutter valves designed for such operators, will be classifiable under 8481.80.3090, HTS, which provides for other hand operated valves, of steel. The rate of duty will be 8 percent ad valorem.

The shutter valves imported with the actuator type top plates will be classifiable under the provision covering other valves, other than hand operated, other, HTS item 8481.80.9050. They will be subject to a 3.7 percent ad valorem rate of duty. The K11 flow meter is classified under HTS number 9026.10.4000, instruments and apparatus for measuring or checking the flow of liquids, other than electrical. The duty rate will be $0.49 each and 7.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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