The tariff classification of replacement filters from China

 N273657 April 1, 2016 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Samantha Sibley Barthco International, Inc. dba OHL-International 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of replacement filters from China Dear Ms. Sibley: In your letter dated February 26, 2016, you requested a tariff classification ruling on behalf of your client, Radio Systems Corporation. A representative sample was included with your request and will be returned to you under separate cover. The products under consideration are described as Drinkwell Activated Carbon Replacement Filters (3 Pack) and identified as item number PAC00-13067. These filters are made exclusively for use with Drinkwell Pet Fountains and are designed to “keep your pet’s water tasting clean and fresh”. Comprised of activated carbon/charcoal and a duo-density polyester pad, the charcoal portion of these filters removes bad taste and odors from the water while the polyester pad captures debris and hair that may be present in the water. You suggest classification in subheading 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Non-electrical articles of graphite or other carbon. However, these filters are more specifically provided for elsewhere in the tariff. You also make reference to the subject products being classified in subheading 8421.99.0040, HTSUS, as parts of machinery and apparatus for filtering water. Historically, replacement filters, capable of performing a filtering function on their own, have been considered filters in and of themselves and classified accordingly. The applicable subheading for the activated carbon replacement filters will be 8421.21.0000, 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: 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/. The merchandise in question may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division