Corrosion-resistant lined valves qualify for Customs Tariff classification where the entry covers lined or coated valves, not only solid alloy construction.

Globe valves with a carbon steel body and bonnet were held classifiable under Heading 84.61(2) because the tariff entry covered not only valves made wholly of corrosion-resisting metals, but also valves lined or coated with corrosion-resistant materials. The technical description showed corrosion-resistant components in the seating surface, stem, cone, packing and gasket, and that was sufficient for classification. The department's objection that the valves were not entirely made of corrosion-resistant material was rejected, and the importer's claimed classification was accepted.

---

---

Issues: Whether globe valves with carbon steel body and bonnet, but with parts lined or coated with corrosion resistant materials, were classifiable under Heading 84.61(2) of the Customs Tariff Act.

Analysis: The tariff entry covered not only valves made of corrosion resisting material such as stainless steel, nickel, monel, incoloy and hastelloy, but also other valves lined with rubber or other corrosion resisting materials. On the admitted technical description, the valves had corrosion resistant components in the seating surface, stem, cone, packing and gasket, and the objection of the department was only that the valves were not wholly made of corrosion resistant material. A plain reading of the entry showed that lining with corrosion resistant material was sufficient for classification under the relevant sub-heading.

Conclusion: The valves were rightly classifiable under Heading 84.61(2) of the Customs Tariff Act, and the classification claimed by the importer was accepted.

---