8481.90.50.00 - Of other materials 🖩

This HTS subcategory, 8481.90.50.00, covers parts for taps, cocks, valves, and similar appliances, specifically those not made of copper or iron or steel. This includes a broad range of components that are integral to the functioning of valves and similar devices used in piping systems, boiler shells, tanks, and vats, but are constructed from materials such as plastics, rubber, ceramics, or other non-metallic substances. The emphasis here is on the material composition of the part when it deviates from the metallic categories.

When classifying parts within the 8481.90 category, the material of the part is the primary determining factor. This subcategory, "Of other materials," is distinct from its siblings, 8481.90.10.00 ("Of copper") and 8481.90.30.00 ("Of iron or steel"). If a valve part is manufactured predominantly from copper alloys, it would fall under the former, and if it is primarily of iron or steel, it would be classified under the latter. Therefore, this category exclusively applies to parts made from any material not specifically listed in the preceding sibling categories.

As this is a leaf node in the HTS classification, there are no further subcategories. Classification under 8481.90.50.00 is final for eligible parts. Practical examples of items classified here would include plastic valve seats, rubber gaskets and seals for pipe fittings, ceramic valve components, or composite material valve stems, provided they are intended for use in the broader category of taps, cocks, and valves as defined in heading 8481. The classification hinges on the absence of copper, iron, or steel as the principal constituent material.