UNLINED PLUG VALVES ARE USED AS ON OFF VALVES WITH A QUARTER TURN MOVING THE PLUG FROM OPEN TO CLOSED. MOSTLY MANUFACTURED IN CARBON STEEL WITH A STAINLESS STEEL PLUG. THEY ARE USED ON A CHEMICAL OR PHARMACEUTICAL PLANT FOR CONTROLLING THE FLOW OF LIQUIDS AND CAN EITHER BE OPERATED MANUALLY OR IF REQUIRED HAVE AN ELECTRICAL OR PNEUMATIC ACTUATOR FITTED SO IT CAN BE CONTROLLED REMOTELY.

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 8481 FOR TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 848180 FOR OTHER APPLIANCES CN CODE 84818081 FOR BALL AND PLUG VALVES TARIC CODE 8481808190 FOR OTHER THAN; FOR USE IN CERTAIN TYPES OF AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 8481 ECJ C-199/09-SCHENKER