N097460 N0 Ruling Active

The tariff classification of an air filter element, for use in automobile air conditioners, from Japan.

Issued March 29, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5911.90.0080

Headings: 5911

Product description

The instant sample, consists of rectangular shaped air conditioner filter element which measures approximately 9" x 8" x 1". It is composed of a polyester nonwoven fabric that has been folded to form an accordion-like configuration that is held in place with two rows of a plastics type adhesive strip. You suggest classification in tariff subheading 8415.90.8045, HTS, which provides for …. parts for air conditioning machines, … automotive. However, Section XVI, note 1(e) which governs the classification of products contained in Chapter 84 of the tariff, states that "this section does not cover transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (heading 5911)." Therefore, your product is precluded from classification therein.

CBP rationale

The applicable subheading for the product will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … textile products, and articles for technical use.

Full text

N097460 March 29, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5911.90.0080 Mr. Johnie Swoboda Keihin North America, Inc. 400 West New Road Greenfield, IN 46140 RE: The tariff classification of an air filter element, for use in automobile air conditioners, from Japan. Dear Mr. Swoboda: In your letter dated March 9, 2009, you requested a tariff classification ruling. The sample submitted will be retained for our files. The instant sample, consists of rectangular shaped air conditioner filter element which measures approximately 9" x 8" x 1". It is composed of a polyester nonwoven fabric that has been folded to form an accordion-like configuration that is held in place with two rows of a plastics type adhesive strip. You suggest classification in tariff subheading 8415.90.8045, HTS, which provides for …. parts for air conditioning machines, … automotive. However, Section XVI, note 1(e) which governs the classification of products contained in Chapter 84 of the tariff, states that "this section does not cover transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (heading 5911)." Therefore, your product is precluded from classification therein. The applicable subheading for the product will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … textile products, and articles for technical use. The rate of duty will be 3.8 percent ad valorem. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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