The tariff classification of an oil filter assembly from South Korea

N266493 July 28, 2015 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8421.23.0000 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong, Seocho-gu, Seoul South Korea RE: The tariff classification of an oil filter assembly from South Korea Dear Mr. Oh: In your letter dated July 8, 2015, you requested a tariff classification ruling. The merchandise under consideration is referred to as a Screen Assembly-Oil and identified by item code 262502E021. Designed specifically for motor vehicles, this assembly is comprised of a flange, a pipe, a “cover” and a bracket. Based on the information provided, it is the steel strainer contained within this “cover” that filters foreign substances/impurities from engine oil. The applicable subheading for the oil filter assembly will be 8421.23.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Oil or fuel filters for internal combustion engines. The duty rate will be 2.5 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 April Cutuli at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division