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NY K86372

June 15, 2004
CLA-2-84:RR:NC:1:102 K86372


TARIFF NO.: 8481.80.9030

Ms. Tonya Simpson
International Brokerage Services, Inc.
P. O. Box 20887
Atlanta, GA 30320

RE: The tariff classification of a diverter valve from Germany

Dear Ms. Simpson:

In your letter dated May 10, 2004 you requested a tariff classification ruling on behalf of your client Trendelkamp LP. Descriptive literature was submitted.

The article in question is described as a ”diverter valve” for use with machines or in piping systems. Base on the information submitted the “diverter valve” is essentially a stop valve that incorporates an hydraulically movable bolt to stop or start the flow molten polymer or resin to downstream equipment, such as extruders. Although the “diverter valve” is apparently known to the trade as valve , you indicate that your client believes that it does not fall within heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), which is the tariff provision for valves.

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Explanatory Notes (ENs) relevant to HTSUS heading 8481 provide that the heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow of fluids. We find that the subject diverter valve has no other function other than to control the flow of material and is eo nomine provided for in heading 8481, HTSUS.

The applicable subheading for the diverter valve will be 8481.80.9030, (HTSUS), which provides for other taps, cocks, valves and similar appliances with hydraulic actuators. The rate of duty will be 2 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.


Robert B. Swierupski

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