HS 848140 Safety or relief valves

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What products does HS 848140 cover?

This subheading covers safety or relief valves, which are specifically designed to automatically open and release pressure when it exceeds a predetermined safe limit, thereby preventing damage to machinery or vessels. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes devices like pressure relief valves, safety valves, and rupture discs, primarily used in industrial applications to protect against over-pressurization. These valves are crucial safety components in systems handling liquids, gases, or steam.

What falls outside HS 848140?

The following products are excluded from HS 848140: general-purpose control valves (HS 848180), which regulate flow, pressure, or temperature for operational purposes rather than safety; check valves (HS 848130), which permit flow in only one direction; and solenoid-operated valves (HS 848180), which are typically electrically controlled for automation. Also excluded are simple taps, cocks, and ball valves (HS 848180) not specifically designed as safety or relief devices, and pressure gauges (Chapter 90) which only indicate pressure without controlling it.

What are common classification mistakes for HS 848140?

A common error is misclassifying general-purpose control valves or simple shut-off valves under HS 848140. This often occurs when the valve's primary function is not over-pressure protection but rather process regulation or isolation. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings or subheadings, the heading or subheading that describes the essential character of the goods shall be taken. For safety or relief valves, the essential character is their automatic over-pressure release function.

How should importers classify products under HS 848140?

The correct procedure for classifying products under HS 848140 involves a thorough examination of the product's design, intended use, and operational mechanism. Importers and customs brokers must consult the official tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes. Key considerations include whether the valve automatically opens at a specific pressure to prevent damage, distinguishing it from valves used for flow control or manual operation. Verifying the product's technical specifications and manufacturer's documentation is crucial for accurate classification.

How is the duty calculated for products under HS 848140?

A stainless steel safety relief valve for boilers, weighing 2.5 kg and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value. Therefore, the calculation is 7.0% × $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 8481.40.0000.

Which trade agreements reduce duties for HS 848140?

Several free trade agreements may reduce the applicable duty rate for HS 848140, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating safety or relief valves from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. Additionally, for goods originating in the European Union and imported into the UK, the EU-UK Trade and Cooperation Agreement may provide preferential duty rates, often resulting in duty-free entry for originating goods, requiring an EUR.1 movement certificate or an origin declaration.

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