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NY 803964



December 2, 1994

CLA-2-84:S:N:N3:102 803964

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.80.3020

Mr. Ken Lacy
KEL International
1838 El Camino Real #222
Burlingame, CA 94010

RE: The tariff classification of cast iron plug valves from England

Dear Mr. Lacy:

In your letter dated October 28, 1994, on behalf of your client, Etex, Inc., you requested a tariff classification ruling.

You refer to the subject item as an "incomplete" cast iron plug valve. The grounds for this assertion is that the valve is imported "bare stem" (without any type of actuator) and equipped, after importation, with a manually operated, gear reduction type actuator. The valve is also treated with a protective coating. It is our opinion that the valve is effectively complete at the time of importation. Since it is designed to be sold with a manual actuator we would consider it, for classification purposes, to be hand operated.

The applicable subheading for the cast iron plug valve will be 8481.80.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated iron plug valves. The rate of duty will be 8 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.

Sincerely,

Jean F. Maguire
Area Director

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