N283579 N2 Ruling Active

The tariff classification of the ZeroWater® 10-Cup Pitcher from Mexico

Issued March 10, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.21.0000

Headings: 8421

Product description

The product at issue, identified as the ZeroWater® 10-Cup Pitcher, consists of a clear plastic pitcher topped by a reservoir incorporating a replaceable five-stage activated carbon/ion exchange water filter and a removable lid. To use the pitcher, one fills the reservoir with tap water. The water then passes through the filter, removing dissolved solids and other impurities. Once the water has passed through the filter, it can be stored in the pitcher and poured by means of the pitcher’s spigot, thus allowing a user to drink the filtered water. The ZeroWater® 10-Cup Pitcher is similar in form and function to the water filtration pitcher described in New York Ruling Letter F85914, dated April 25, 2000. Like the product described in that ruling, the essential character of the ZeroWater® pitcher at issue is imparted by the filter.

CBP rationale

The applicable subheading for the ZeroWater® 10-Cup Pitcher will be 8421.21.0000, 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: For filtering or purifying water.

Full text

N283579 March 10, 2017 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Alex Rivera Arias Logistics 543 S. Americas Ave, Suite A1 El Paso, TX 79907 RE: The tariff classification of the ZeroWater® 10-Cup Pitcher from Mexico Dear Mr. Rivera: In your letter dated January 30, 2017, on behalf of Zero Water Technologies, you requested a tariff classification ruling. A sample was provided. The product at issue, identified as the ZeroWater® 10-Cup Pitcher, consists of a clear plastic pitcher topped by a reservoir incorporating a replaceable five-stage activated carbon/ion exchange water filter and a removable lid. To use the pitcher, one fills the reservoir with tap water. The water then passes through the filter, removing dissolved solids and other impurities. Once the water has passed through the filter, it can be stored in the pitcher and poured by means of the pitcher’s spigot, thus allowing a user to drink the filtered water. The ZeroWater® 10-Cup Pitcher is similar in form and function to the water filtration pitcher described in New York Ruling Letter F85914, dated April 25, 2000. Like the product described in that ruling, the essential character of the ZeroWater® pitcher at issue is imparted by the filter. The applicable subheading for the ZeroWater® 10-Cup Pitcher will be 8421.21.0000, 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: 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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Ruling history

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