The tariff classification of two filters one of filter paper and one of textile designed to be used with the Wet-Dry Vacuum from Mexico

N125433 October 29, 2010 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.1000; 5911.90.0080 Ms. Toni L. Garcia Emerson Tool Co. 8100 W. Florissant St. Louis, MO 63136 RE: The tariff classification of two filters one of filter paper and one of textile designed to be used with the Wet-Dry Vacuum from Mexico Dear Ms. Garcia: In your letter dated August 13, 2010 and resubmitted September 29, 2010 you requested a tariff classification ruling. Two samples were submitted for our review. The two samples are designated as item 17816 and item 17907. The descriptive literature returned with the samples described the articles as item 17816, cylindrical pleated paper wet-dry vacuum filter and item 17907, cylindrical pleated fine dust wet-dry vacuum filter. Item 17816 is composed of phenolic impregnated filter paper made of cellulose, polyester fiber, resin, hot glue melt, ink, Elastoflex and Isocyante. The essential character of Item 17816 is the filter paper based on the component materials and their functions as described in your original letter. Item 17907 consists of a filter for use in a Wet-Dry Vacuum. It is cylindrical in configuration and contains a pleated filtering element that is composed of spun bonded polyester man-made fibers which have been bonded with a polyamide adhesive. The applicable subheading for Item 17816 will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (not enumerated) of paper pulp. The rate of duty will be Free. The applicable subheading for Item 17907 will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile products and articles, for technical uses. The general rate of duty will be3.8% 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division