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NY N010299




May 24, 2007

CLA-2-84:RR:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.90.9060

Mr. Kevin P. Murphy
Advanced Valve Technologies, LLC
12601 S. Homan Ave.
Blue Island, IL 60406

RE: The tariff classification of valve castings of unspecified origin.

Dear Mr. Murphy:

In your letter dated April 18, 2007, you requested a tariff classification ruling on behalf of Advanced Valve Technologies.

The articles in question are described as valve castings. In your letter you state, the raw castings need to be machined, have USA components added, assembled, painted and tested to USA specifications before they become valves. Illustrations were submitted.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI1 states in part that for legal purposes, classifications shall be determined according to the terms of the headings and any relative section or chapter notes.

HTSUS heading 8481 provides for valves and parts of valves. GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts.

Although the castings lack the finished surfaces of a finished valve part, upon importation they are recognizable as the finished articles they will become. Based on the information submitted, the subject castings are unfinished articles which have the essential character of parts of valves provided for in heading 8481, HTSUS.

The applicable subheading for the valve casting will be 8481.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other valve bodies. The general rate of duty is 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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