CBP Ruling A80166 — The tariff classification of filtration equipment from Canada.

Tariff classification

Headings: 8485, 8421

Product description

The FRF Filtration Skid Unit consists essentially of three vessels mounted on a steel skid. It operates on the basis of ion exchange to purify lubricants. Vessel FR-1 contains the anion resin while F-1 and F-2 contain the filters. First the oil is pumped through a filter to remove large contaminants. That oil then is pumped into the ion exchange resin which absorbs impurities in the oil. After the impurities are removed, the oil is pumped through another filter to remove any remaining solid material and then through a water filter which removes the water from the oil. Your request also covers spare Viton gaskets used to seal the unit and spare filters for removing solids and water from the oil. These gaskets and filters are "off the shelf" type items, not specifically designed for use with the filtration skid.

CBP rationale

The applicable subheading for the FRF Filtration Skid Unit and the spare oil filters will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for liquids. The applicable subheading for the Viton gaskets will be 8485.90.0040, HTS, which provides for machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter.

Full text

NY A80166 March 06, 1996 CLA-2-84:RR:NC:MA:104 A80166 CATEGORY: Classification TARIFF NO.: 8421.29.0065; 8485.90.0040 Mr. Peter Dufresne Environmental & Power Technologies 428 Coach Light Bay S.W. Calgary, Alberta T3H-1Z2, Canada RE: The tariff classification of filtration equipment from Canada. Dear Mr. Dufresne: In your letter dated February 8, 1996 you requested a tariff classification ruling. The FRF Filtration Skid Unit consists essentially of three vessels mounted on a steel skid. It operates on the basis of ion exchange to purify lubricants. Vessel FR-1 contains the anion resin while F-1 and F-2 contain the filters. First the oil is pumped through a filter to remove large contaminants. That oil then is pumped into the ion exchange resin which absorbs impurities in the oil. After the impurities are removed, the oil is pumped through another filter to remove any remaining solid material and then through a water filter which removes the water from the oil. Your request also covers spare Viton gaskets used to seal the unit and spare filters for removing solids and water from the oil. These gaskets and filters are "off the shelf" type items, not specifically designed for use with the filtration skid. The applicable subheading for the FRF Filtration Skid Unit and the spare oil filters will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for liquids. The rate of duty will be 2.3 percent. The applicable subheading for the Viton gaskets will be 8485.90.0040, HTS, which provides for machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter. The rate of duty will be 5 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →