N005068 N0 Ruling Active

The tariff classification of a water filter from an unspecified country.

Issued January 22, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.21.0000

Headings: 8421

Product description

The submitted sample will be returned to you as requested. The merchandise under consideration is the CXV2165 eSpring Filter Cartridge. It is a cylinder which measures approximately 10” long by 4.25” in diameter, and consists of a filter sandwiched between two plastic endcaps. The filter features a thin outer layer of textile wrapped around a 1” thick layer of carbon filter material. Encased within the carbon filter material is an ultraviolet (UV) lamp, which is controlled by a printed circuit board assembly (PCBA) located in the upper endcap. The Filter Cartridge is designed to be used in the eSpring Water Treatment System. In your ruling request you suggest classification of the eSpring Filter Cartridge under 8421.99.0040. However, this item is performing the filtering function, and provides the essential character of the eSpring Water Treatment System.

Full text

N005068 January 22, 2007 CLA-2-84:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Warren E. Coe Access Business Group International LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a water filter from an unspecified country. Dear Mr. Coe: In your letter dated December 28, 2006, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. The merchandise under consideration is the CXV2165 eSpring Filter Cartridge. It is a cylinder which measures approximately 10” long by 4.25” in diameter, and consists of a filter sandwiched between two plastic endcaps. The filter features a thin outer layer of textile wrapped around a 1” thick layer of carbon filter material. Encased within the carbon filter material is an ultraviolet (UV) lamp, which is controlled by a printed circuit board assembly (PCBA) located in the upper endcap. The Filter Cartridge is designed to be used in the eSpring Water Treatment System. In your ruling request you suggest classification of the eSpring Filter Cartridge under 8421.99.0040. However, this item is performing the filtering function, and provides the essential character of the eSpring Water Treatment System. The applicable subheading for the CXV2165 eSpring Filter Cartridge will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Centrifuges…filtering or purifying machinery and apparatus, for liquids or gases: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water. The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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