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NY B85850

June 17, 1997

CLA-2-84:RR:NC:1:102 B85850


TARIFF NO.: 8481.90.3000

Mr. John E. Guida
E.R. Hawthorne & Co., Inc.
9370 Wallisville Road
Houston, Texas 77013

RE: The tariff classification of parts of ball valves from Czech Republic.

Dear Mr. Guida:

In your letter dated May 13,1997 you requested a tariff classification ruling and country of origin determination on behalf of your client Zidell Valve Corporation.

The items in question are completed closures and bodies made of carbon steel and used in the manufacture and assembly of trunnion mounted ball valves. The valves range in size from 2" to 24" and are used in the oil, gas, petroleum and plumbing industries to control the flow of oil, gas, and other liquids.

Your submission indicates that raw forgings of the closures and bodies are purchased in Switzerland and shipped to Czech Republic where they are fully machined to design specifications. The precision machining, which includes cutting, boring and threading, results in completed valve parts which are then shipped from Czech Republic to the U.S. for use in the production of finished ball valves.

Based on the detailed information submitted, including photographs of the forgings before and after machining, it is our opinion that the operations performed in Czech Republic result in the substantial transformation of rough, porous, unrecognizable forgings into finished articles, identifiable as parts of a valve. The country of origin of the finished valve bodies and closures would be Czech Republic.

The applicable subheading for the valve bodies and closures will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of hand operated and check appliances of iron or steel. The duty rate will be 6.2 percent ad valorem.

Articles classifiable under subheading 8481.90.3000, HTS, which are products of Czech Republic are eligible for preferential treatment under the Generalized System of Preferences. However, the GSP expired at midnight May 31, 1997. If the program is renewed by Congress, the valve bodies and closures will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

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 212-466-5493.


Robert Swierupski
Chief, Metals and Machinery Branch

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