NY 816330
    December 5, 1995


CLA-2-84:RR:NC:4:102 816330

CATEGORY: Classification

TARIFF NO.: 8481.80.3070

Ms. Rebecca B. Stracuzzi
Bruning International Corp.
8 Griffin Way
Chelsea, MA 02150

RE: The tariff classification of hand operated, stainless steel ball valves from Taiwan

Dear Ms. Stracuzzi:

    In your letter dated October 30, 1995, on behalf of your client, Deborah Kingsbury, D/B/A I.P.M.S., you requested a tariff classification ruling.

    The items at issue here are stainless steel ball valves that are designed primarily for use on agricultural corn cyclones and separators. The literature submitted depicts these valves as being hand (lever) operated.

    The applicable subheading for the steel ball valves will be 8481.80.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated ball valves, of steel. The rate of duty will be 7.5 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 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 Karl J. Riedl at 212-466-5493.


                                Sincerely,



                                Roger J. Silvestri
                                Director
                                National Commodity
                            Specialist Division