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Heading 8481 : Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure- reducing valves and thermostatically controlled valves.


This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas.
The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.
Taps, valves, etc., incorporating such mechanisms or devices remain classified in this heading. This applies, for example, to a valve equipped with a thermostatic element (double-leaf, capsule, bulb, etc.). The heading also covers valves, etc., connected to a thermostatic element by means of, for instance, a capillary tube.
Combinations consisting of a tap, valve, etc. and a thermostat, manostat or any other measuring, checking or automatically controlling instrument or apparatus of heading 90.26 or 90.32 remain in this heading if the instrument or apparatus is mounted or is designed to be mounted directly on the tap, valve, etc., and provided the combined apparatus has the essential character of an article of this heading. If not satisfying these conditions, they are classified in heading 90.26 (e.g., liquid-type pressure gauge fitted with a drain cock) or in heading 90.32.
In the case of remote-control systems, only the tap, valve, etc., is classified in this heading.
In general, taps, valves, etc., are of base metal or plastics, but those of other materials (other than unhardened vulcanised rubber, ceramics or glass) are also covered by the heading.
Taps, valves, etc., remain classified here even if incorporating other accessory features (e.g., double walls for heating or cooling purposes; short lengths of tubing; short lengths of tube ending in a shower rose; small drinking fountain bowls; locking devices).
Taps, cocks, valves, etc., remain in this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft. However, certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion engines (heading 84.09), slide valves for steam engines (heading 84.12), suction or pressure valves for air or other gas compressors (heading 84.14), pulsators for milking machines (heading 84.34) and non-automatic greasing nipples (heading 84.87).

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The heading includes inter alia :

(1) Pressure-reducing valves for reducing the pressure of gases and maintaining that reduced pressure at a fairly constant level by means of a plug or stopper which is generally controlled by a pressure device (diaphragm, bellows, capsule, etc.) damped by an adjustable tension spring. These appliances directly regulate the pressure of gases passing through them; they are mounted, for example, on compressed gas cylinders, on pressure containers, or on feed pipe systems of the appliances which they serve.

The heading also includes pressure-reducing valves (sometimes called pressure regulators, pressure reducers or pressure regulator-reducers), also mounted at the outlets of pressure containers, of boilers, on connecting feed pipe systems or near the appliances which they serve, to perform the same function on compressed air, steam, water, hydrocarbons or other fluids.
If combined with a pressure gauge, pressure-reducing valves fall either in this heading or in heading 90.26 depending on whether or not the combined apparatus retains the essential character of a tap, valve, etc. (see the fourth paragraph of this Explanatory Note).

(2) Valves for oleohydraulic or pneumatic transmissions. These valves, which may be of any type (pressure-reducing type, check type, etc.), are used specifically in the transmission of fluid power in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas).

(3) Nonreturn valves (e.g., swing check valves and ball valves).

(4) Safety valves, relief valves, etc., whether or not incorporating a warning whistle.
Bursting discs (thin discs of plastics or metal) are used in certain cases as safety devices instead of valves; they are mounted by means of a special carrier on pipe systems or pressure vessels and burst at a specific pressure. They are classified according to the constituent material (headings 39.26, 71.15, 73.26, 74.19, 75.08, 76.16, etc.).

(5) Manifold valves (e.g., three way valves and Christmas tree valves).

(6) Control cocks, blow-off cocks and shut off valves, etc., for level gauges.

(7) Radiator drainage taps.

(8) Inner-tube valves.

(9) Float controlled valves.

(10) Steam traps in which the water of condensation from a steam conduit collects and which are automatically emptied (e.g., by the operation of a float). The heading also covers steam traps in which the plug or stopper is actuated by a thermostatic element (double-leaf or capsule) mounted inside the trap (thermostatically controlled steam traps).

(11) Fire-hydrants (stand pipes), fire cocks, hosepipe nozzles and the like, fitted with cocks or with valves for forming a jet or a spray.
Mechanical sprinkler heads for anti-fire installations, mechanical garden sprinkler heads and the like are excluded (heading 84.24).

(12) Mixing taps and valves, with two or more inlets and a mixing chamber. The heading also covers thermostatically controlled mixing valves incorporating an adjustable tension thermostatic element, which actuates the plugs or stoppers regulating the admission of fluids at different temperatures into the mixing chamber.

(13) Waste holes with plugs (other than simple waste holes with plugs to be inserted by hand, classified according to their constituent material).

(14) Sea cocks and other underwater valves, cocks, etc., for ships.

(15) Lubricating taps with flexible or telescopic tubes for lubricating shafts of steamships, etc.

(16) Soda-water bottle valves.

(17) Pressure spray-can lids for cans to be filled with liquid or gaseous insecticides, disinfectants, etc., under pressure, comprising a metal head fitted with a press-button displacing a needle which opens or closes the ejection orifice.

(18) Taps and cocks for fitting in the bung holes of casks, barrels, etc.

(19) Taps for bottle filling machines, designed to close automatically when the level of the liquid reaches the top of the bottle.

(20) Gas operated beer dispensing units for bar counters, consisting essentially of one or more hand-operated cocks fed by the pressure of carbon dioxide piped into the casks of beer.

PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the appliances of this heading are also classified here.

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The heading also excludes :

(a) Taps, cocks, valves and similar appliances made of unhardened vulcanised rubber (heading 40.16), ceramics (heading 69.03 or 69.09), or of glass (heading 70.17 or 70.20).

(b) U-bends for waste water in sinks, lavatories, bathrooms or the like, and also flushing cisterns whether or not equipped with their mechanism, which are classified according to their constituent material (e.g., heading 39.22, 69.10, 73.24).

(c) Centrifugal governors for steam engines (heading 84.12).

(d) Steam injector or ejector pumps (heading 84.13).

(e) Air spraying equipment, etc. (heading 84.24).

(f) Pneumatic grease guns (heading 84.67).

(g) Blowpipes for gas welding (heading 84.68).

(h) Taps combined with a measuring-out device for dispensing ice cream, spirits, milk, etc. (heading 84.79).

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