The tariff classification of hydraulic fluid filters from China
Issued November 24, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8421.29.0065
Headings: 8421
GRI rules applied: GRI 2(a)
Product description
The hydraulic fluid “filters”/Product Numbers 51394, 51563 and 52114 are used to extract impurities from hydraulic transmission fluids. They will be used in riding lawn mowers/tractors. Upon examination of the submitted sample of Product Number 51394, it appears that what is described in your letter as the “filter” is the filter canister without its filter head. After importation, the hydraulic fluid “filter” (or filter canister) is attached to the filter head by threading the filter canister onto the filter head assembly. The filter canister is imported separate from the filter head. The sample will be returned to your office as per your request. In your letter, you suggest classifying the hydraulic fluid “filters”/Product Numbers 51394, 51563 and 52114 in subheading 8421.99, Harmonized Tariff Schedule of the United States (HTS), as parts of filtering and purifying machines and apparatus. General Rule of Interpretation 2(a) states, in part, that a heading shall include articles imported incomplete or unfinished provided such articles have the essential character of the complete or finished article. As imported, the filter canisters have the "essential character" of complete or finished hydraulic fluid filters as required by GRI 2(a). Thus, they are classifiable in the provision for filters, not as parts.
CBP rationale
The applicable subheading for the hydraulic fluid filters/Product Numbers 51394, 51563 and 52114 will be 8421.29.0065, 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: Other…Other: Other.
Full text
NY L80914 November 24, 2004 CLA-2-84:RR:NC:1:104 L80914 CATEGORY: Classification TARIFF NO.: 8421.29.0065 Mr. Craig M. Schau Menlo Worldwide Trade Services 6940 Engle Road, Suite A Middleburg Heights, OH 44130 RE: The tariff classification of hydraulic fluid filters from China Dear Mr. Schau: In your letter dated November 5, 2004 on behalf of Hydro-Gear you requested a tariff classification ruling. The hydraulic fluid “filters”/Product Numbers 51394, 51563 and 52114 are used to extract impurities from hydraulic transmission fluids. They will be used in riding lawn mowers/tractors. Upon examination of the submitted sample of Product Number 51394, it appears that what is described in your letter as the “filter” is the filter canister without its filter head. After importation, the hydraulic fluid “filter” (or filter canister) is attached to the filter head by threading the filter canister onto the filter head assembly. The filter canister is imported separate from the filter head. The sample will be returned to your office as per your request. In your letter, you suggest classifying the hydraulic fluid “filters”/Product Numbers 51394, 51563 and 52114 in subheading 8421.99, Harmonized Tariff Schedule of the United States (HTS), as parts of filtering and purifying machines and apparatus. General Rule of Interpretation 2(a) states, in part, that a heading shall include articles imported incomplete or unfinished provided such articles have the essential character of the complete or finished article. As imported, the filter canisters have the "essential character" of complete or finished hydraulic fluid filters as required by GRI 2(a). Thus, they are classifiable in the provision for filters, not as parts. The applicable subheading for the hydraulic fluid filters/Product Numbers 51394, 51563 and 52114 will be 8421.29.0065, 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: Other…Other: Other. The rate of duty will be free. 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a hydro separator from Italy
The tariff classification of an air and dirt separator from Italy
The tariff classification of a combination separator from Italy
The tariff classification of an air separator from Italy
The tariff classification of a pressure filter from Finland
The tariff classification of a dryer and a coil from China
The tariff classification of lithium-ion battery electrolyte production equipment from China
The tariff classification of liquid chromatography columns from Japan
The tariff classification of a flash gas separator module from Canada
The tariff classification of a modularized crystallizer from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →