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NY N014959





August 21, 2007

CLA-2-73:RR:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 7418.19.2110, 8481.80.1050, 7321.90.6090

Ms. Karen Wilson Rojas
ETB Corporation
5220 W. 102nd Street
Los Angeles, CA 90045

RE: The tariff classification of gas stove parts from Germany

Dear Ms. Wilson-Rojas:

In your letter dated July 23, 2007 you requested a tariff classification ruling on behalf of your client Isphording Germany GMBH. Samples were provided.

The items you plan to import are described as various gas stove parts. They are made of brass and steel are used strictly for assembly into gas stoves.

You have proposed classification of the brass gas burner components for gas cooking appliances (burner heads, burner inner head, burner cross ring and venturi) under subheading 7418.11, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pot scourers and scouring or polishing pads, gloves and the like. However, the brass gas burner components are not pot scourers and scouring or polishing pads, gloves and the like.

The applicable subheading for the brass gas burner components for gas cooking appliances will be 7418.19.2110, HTSUS, which provides for table, kitchen or other household articles and parts thereof, other, other, of copper-zinc base alloys (brass), cooking or heating apparatus of a kind used for domestic purposes, non-electric and parts thereof. The rate of duty will be 3 percent ad valorem.

You suggest that the gas valve also made of brass is correctly classified under subheading 8481.10, HTSUS, which provides for pressure-reducing valves. However, the brass valve is more specifically provided within HTSUS heading 8481.

The applicable subheading for the gas valve will be 8481.80.1050, HTSUS, which provides for other hand operated valves of copper. The rate of duty is 4 percent ad valorem.

The top cap and beauty ring are made of steel. You suggest these items are correctly classified in heading 7321, HTSUS, which provides for parts of stoves. We concur with your classification.

The applicable subheading for the top cap and beauty ring will be 7321.90.6090, HTSUS, which provides for parts of stoves of iron or steel. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

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