THESE VALVE TRAYS ARE REGULARLY SPACE HORIZONTAL DECKS WITH OPENINGS ARRANGED WITHIN A COLUMN TO FACILITATE THE FLOW OF AN ASCENDING VAPOR OR LIQUID AND A DESCENDING LIQUID PHASE. THE TRAYS ARE USED TO FACILITATE THE SEPARATION OF LIQUIDS AND GASES IN PROCESSING TOWERS, DISTILLATION COLUMNS, TAKS AND PIPING STSYEMS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8421 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 842199 PARTS, OTHER THAN FOR USE IN AIRCRAFT TARIC CODE 8421990099 OTHER THAN ALRADY SPECIFIED IN THE PARTS HEADING. ALSO CLASSIFIED IN ACCORDANCE WITH HSEN SECTION NOTE XVI SECTION NOTE 2,