The tariff classification of filter cartridges from China

N300589 October 12, 2018 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8421.21.0000, 5911.90.0080, 9903.88.01, 9903.88.03 Paula Connelly Law Offices of Paula M. Connelly 100 Trade Center, Suite 660 Woburn, MA 01801 RE: The tariff classification of filter cartridges from China Dear Ms. Connelly: In your letter dated September 9, 2018, on behalf of US Water Filters, Inc., you requested a tariff classification ruling. Samples were provided. Your submission concerns two types of replacement filter cartridges, one intended for use in refrigerators (part no. RWF1052), and one intended for use in swimming pools (part no. PAS1581). The Carbon Replacement Filter Cartridge for Refrigerators, RWF1052, is a filter cartridge comprised of a carbon block contained within a plastic housing. The product is intended for use in refrigerators with an internal water dispenser. When installed, water is channeled through the cartridge’s plastic housing through the carbon block to remove impurities from the water before it is dispensed for drinking. The cartridge serves as the filter apparatus for the refrigerator’s water dispenser. You suggest classification of carbon filter cartridge for refrigerators in subheading 6815.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonelectrical articles of graphite or other carbon, and cite New York Ruling Letter (NYRL) N237707, dated February 21, 2013 to support that position. NYRL N237707 covered carbon filter blocks that would be assembled into filters after importation (they would be combined with housings, sealing mechanisms, etc.). The carbon filter cartridge at issue differs in that it is a complete filter, and the housing serves an integral role in the product’s function (it enables the filter to be installed into the refrigerator, holds the carbon filter media in place, and channels water through said media). Consequently, the product would be more appropriately classified elsewhere. The Polyester Replacement Pool Filter, PAS1581, is a filter constructed of plastic and a pleated nonwoven textile, approximately 10.5” in length and 6” in diameter. According to the sample and the information provided, this filter “consists of pleated, spun bonded polyester material, attached to an ABS center core” and is used to filter out “dirt, debris, and insects from the pool water, and allows for better distribution of the water chemical to combat bacteria. … In addition to the ABS core and polyester material, the filter includes plastic bands which keep the polyester media pleats in place and plastic top and bottom end caps which allow for the filter to be attached to the pool system. The bill of material[s] indicates that the polyester media represents 71% of the value of the polyester pool filter total value.” The applicable subheading for the product designated Carbon Replacement Filter Cartridge for Refrigerators, RWF1052, 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 general rate of duty will be free. The applicable subheading for the product designated Polyester Replacement Pool Filter, PAS-1581, will be 5911.90.0080, HTSUS, which provides for Textile products and articles, for technical uses, specified in note 7 to this chapter: Other: Other. The general rate of duty is 3.8% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8421.21.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8421.21.0000, HTSUS, listed above. Products of China classified under subheading 5911.90.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5911.90.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the 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