8481.90 - Parts:

This HTS category, 8481.90, encompasses "Parts" specifically for the taps, cocks, valves, and similar appliances described in heading 8481. These are components, accessories, or subassemblies that, when assembled with other parts, form a complete valve or similar appliance for controlling the flow of liquids or gases. Examples include valve stems, discs, seats, bodies, bonnets, seals, and actuators that are designed to be integral to the functioning of the broader appliances classified under 8481.

It is crucial to distinguish 8481.90 from its sibling categories, which classify complete appliances. For instance, 8481.10 covers complete pressure-reducing valves, 8481.20 covers valves for oleohydraulic or pneumatic transmissions, 8481.30 covers complete check (nonreturn) valves, 8481.40 covers complete safety or relief valves, and 8481.80 covers other complete appliances within this heading. If an item is a finished, functional unit rather than a component, it would fall under one of these sibling categories.

Within 8481.90, further subdivisions exist to refine the classification of these parts. For example, the subcategories differentiate based on whether the parts are intended for hand-operated and check appliances, or if they are "Other" parts not specifically enumerated. This hierarchical structure allows for precise classification based on the specific function or origin of the part within the overall assembly.