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HQ 952872

November 24, 1992

CLA-2 CO:R:C:M 952872 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.90.50; 8481.90.90

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: Revocation of NY 861394; Valve Packing Material; Robco Carboform #10; NY 828607; GRI 3(a); U.S. v. Garlock Packing Co.; 6815.10.00

Dear Mr. Baker:

This is in response to your letter of September 9, 1992, on behalf of Anchor Packing, Inc., concerning the classification of valve packing material under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of valve packing material known as "Robco Carboform #10". The material is a composite of bulk fibers, graphite, grease, solvent, and rubber cement. The packing is a finished article, in that the material is cut to size, the diameter and width designed to fit particular sized valves.

ISSUE:

What is the proper classification of the valve packing material under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In NY 828607, dated April 6, 1988, similar packing material, "Robco Carbonite #9", which was cut to size to fit particular sized valves, was held to be classifiable under subheadings 8481.90.50, HTSUS, which provides for: "[t]aps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: [p]arts: [o]f hand operated and check appliances: [o]f other materials", and 8481.90.90, HTSUS, which provides for: "[p]arts: [o]ther."

However, in NY 861394, dated April 8, 1991, "Robco Carboform #9", which was cut to size to fit particular sized valves, was held to be classifiable under subheading 6815.10.00, HTSUS, which provides for: "[a]rticles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included: [n]onelectrical articles of graphite or other carbon."

It is our position that the classification held in NY 861394 is incorrect. Both headings 6815, HTSUS, and 8481, HTSUS, describe the subject valve packing material. In part, GRI 3(a) states that "[t]he heading which provides the most specific description shall be preferred to headings providing a more general description." The "not specially provided for" clause 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 provision. U.S. v. Garlock Packing Co., 32 CCPA 79, C.A.D. 289 (1944).

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, HTSUS, a general, composition provision.

Therefore, it is our position that the valve packing material is classifiable under subheadings 8481.90.50, HTSUS, and 8481.90.90, HTSUS, depending on whether a hand operated valve is involved.

HOLDING:

The valve packing material is classifiable under subheadings 8481.90.50, HTSUS, which provides for: "[t]aps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: [p]arts: [o]f hand operated and check appliances: [o]f other materials", and 8481.90.90, HTSUS, which provides for: "[p]arts: [o]ther", depending on whether a hand operated valve is involved. The general, column one rates of duty for subheading 8481.90.50, HTSUS, and subheading 8481.90.90, HTSUS, is 4.4 percent and 3.7 percent ad valorem, respectively.

Goods classifiable under subheadings 8481.90.50, HTSUS, and 8481.90.90, HTSUS, which have originated in the territory of Canada, will respectively be entitled to a 0.8 percent and 0.7 percent ad valorem rate of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations.

EFFECT ON OTHER RULINGS

NY 861394 is revoked in full.

Sincerely,

John Durant, Director
Commercial Rulings Division

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