N035355 N0 Ruling Active

The tariff classification of a water filter from China.

Issued September 3, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.21.0000

Headings: 8421

Product description

The DCM3000 Filter consists of granular chips of activated carbon wrapped in two layers of nonwoven terylene, a thermoplastic polyester resin fabric, and measures approximately 2 inches long by 1.25 inches wide by 1 inch high. The essential character of the DCM3000 is imparted by the carbon granules. This filter is designed to be placed in the water reservoir of certain models of coffeemakers, in order to filter the water prior to the brewing process.

CBP rationale

The applicable subheading for the DCM3000 Series Replacement Filter for Coffeemakers will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[F]iltering or purifying machinery and apparatus, for liquids or gases…: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.

Full text

N035355 September 3, 2008 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith Street Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of a water filter from China. Dear Ms. Cerny: In your letter dated August 7, 2008, you requested a tariff classification ruling on behalf of your client, Applica Consumer Products, Inc. The merchandise under consideration is the DCM3000 Series Replacement Filter for Coffeemakers. A sample was submitted with your ruling request and will be returned to you. The DCM3000 Filter consists of granular chips of activated carbon wrapped in two layers of nonwoven terylene, a thermoplastic polyester resin fabric, and measures approximately 2 inches long by 1.25 inches wide by 1 inch high. The essential character of the DCM3000 is imparted by the carbon granules. This filter is designed to be placed in the water reservoir of certain models of coffeemakers, in order to filter the water prior to the brewing process. The applicable subheading for the DCM3000 Series Replacement Filter for Coffeemakers will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[F]iltering or purifying machinery and apparatus, for liquids or gases…: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The 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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