H80831 H8 Ruling Active

The tariff classification of automotive oil filters from Columbia

Issued May 11, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.23.0000

Headings: 8421

Product description

The oil filters are intended to be used with internal combustion engines. Dimensions and capacities vary according to the model of the vehicle in which a particular filter is designed to be used.

CBP rationale

The applicable subheading for the automotive oil filters will be 8421.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Oil or fuel filters for internal combustion engines.

Full text

NY H80831 May 11, 2001 CLA-2-84:RR:NC:1:104 H80831 CATEGORY: Classification TARIFF NO.: 8421.23.0000 Ms. Susanne Fontana Fontana International Services, Inc. P.O. Box 330127 Miami, FL 33233-0127 RE: The tariff classification of automotive oil filters from Columbia Dear Ms. Fontana: In your letter dated April 30, 2001 on behalf of Gold Trade Market Corporation you requested a tariff classification ruling. The oil filters are intended to be used with internal combustion engines. Dimensions and capacities vary according to the model of the vehicle in which a particular filter is designed to be used. The applicable subheading for the automotive oil filters will be 8421.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Oil or fuel filters for internal combustion engines. The duty rate will be 2.5 percent ad valorem. Articles classifiable under subheading 8421.23.0000, HTS, which are products of Columbia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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