United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 805929 - NY 807224 > NY 806589

Previous Ruling Next Ruling
NY 806589

March 6, 1995

CLA-2-84:S:N:N3:102 806589


TARIFF NO.: 8481.90.9080; 8481.90.5000

Mr. Ralph Saunders
A.N. Deringer, Inc.
173 W. Service Road
Champlain, N.Y. 12919

RE: The tariff classification of carbon graphite valve packing material from Canada

Dear Mr Saunders:

In your letter dated January 31, 1995, on behalf of your client, Robco Inc., you requested a tariff classification ruling.

The merchandise consists of valve packing material known as Enviropak, series 900, 1000 and 2000. The material is a composite of carbon fibers (Teflon), graphite and oil. The packing is a finished article in that the material is cut to size, the diameter and width designed to fit particular sized valves. It is impossible to pre-determine whether the involved valves are manually operated or not.

In as far as the classification of the packing is concerned, both HTS headings 6815 (articles of stone or other mineral substances...not elsewhere specified or included) and 8481 (taps, cocks, valves and similar appliances....parts thereof) describe the subject merchandise. In part, GRI 3(a) states that "the heading which provides the most specific description shall be preferred to headings providing a more general description." The "not specifically provided for" clause of heading 6815 lessens the relative specificity of a provision where the competing provisions are otherwise equally applicable or where the merchandise is provided for eo nomine in the competing provisions.

Because the material is a finished article, cut to size and designed to fit particular sized valves, it is our position that heading 8481 more specifically describes the merchandise than does heading 6815, HTS, a general, composition provision.

The above valve packing materials are classifiable under either subheading 8481.90.5000, HTS, which provides for parts of taps, cocks, valves and similar appliances....manually operated or check valves, or subheading 8481.90.9080 HTS, which provides for parts of taps, cocks, valves and similar appliances...other than hand operated or check. The general, column one rates of entry for subheading 8481.90.5000, HTS, is 4.1 percent ad valorem. The rate for subheading 8481.90.9080, HTS, is 3 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

Previous Ruling Next Ruling

See also: