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881423 88 Ruling Active

The tariff classification of an aquarium filter from ChinaDear Mr. Cohen:In your letter dated December 16, 1992 you requested a tariff classification ruling.The aquarium filter consists of a foam plastic donut that is wrapped around a polystyrene base which is weighted with iron, a PVC uplift tube and an airstone, composed of sand and glue, that is attached to the uplift tube. In use the whole filter is submerged in an aquarium tank.An air pump will be attached by plastic tubing to the nipple at the top of the inner tube of the uplift tube. Air is blown down through the inner tube and airstone. This causes bubbling, which in turn creates a suction effect that draws water through the sponge and base, up through the outer uplift tube. As it is drawn through the sponge, food particles and other impurities are retained by the sponge.The applicable subheading for the aquarium filter will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery

Issued January 19, 1993 by U.S. Customs and Border Protection.

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88 881423 (January 19, 1993)

Tariff classification

HTS codes: 8421.21.0000

Headings: 8421

Product description

The aquarium filter consists of a foam plastic donut that is wrapped around a polystyrene base which is weighted with iron, a PVC uplift tube and an airstone, composed of sand and glue, that is attached to the uplift tube. In use the whole filter is submerged in an aquarium tank. An air pump will be attached by plastic tubing to the nipple at the top of the inner tube of the uplift tube. Air is blown down through the inner tube and airstone. This causes bubbling, which in turn creates a suction effect that draws water through the sponge and base, up through the outer uplift tube. As it is drawn through the sponge, food particles and other impurities are retained by the sponge.

CBP rationale

The applicable subheading for the aquarium filter will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery and apparatus for filtering or purifying water.

Full text

NY 881423 January 19, 1993 CLA84:S:N:N1:105 881423 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Alan J. Cohen Blue Ribbon Pet Products, Inc. 75 Modular Avenue Commack, NY 11725 RE: The tariff classification of an aquarium filter from China Dear Mr. Cohen: In your letter dated December 16, 1992 you requested a tariff classification ruling. The aquarium filter consists of a foam plastic donut that is wrapped around a polystyrene base which is weighted with iron, a PVC uplift tube and an airstone, composed of sand and glue, that is attached to the uplift tube. In use the whole filter is submerged in an aquarium tank. An air pump will be attached by plastic tubing to the nipple at the top of the inner tube of the uplift tube. Air is blown down through the inner tube and airstone. This causes bubbling, which in turn creates a suction effect that draws water through the sponge and base, up through the outer uplift tube. As it is drawn through the sponge, food particles and other impurities are retained by the sponge. The applicable subheading for the aquarium filter will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery and apparatus for filtering or purifying water. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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