R03323 R0 Ruling Active

The tariff classification of replacement filters from China

Issued February 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.21.0000

Headings: 8421

Product description

The following items are replacement filters used in a backyard pond water filter. The filters are made of polyurethane foam. Item 63427/ model SPRF measures (4.33”) height x (2.76”) diameter with (1.26”) hole. Item 111224/model UP500 measures (11.5”) length x (9”) wide. Item 63432/model UP1500 measures (3”) height x (8.5”) diameter with a (2.5”) diameter hole. Item 63429/model UP750 measures (11.4”) height x (9.45”) diameter with a (1.77”) diameter hole.

CBP rationale

The applicable subheading for the replacement filters 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

NY R03323 February 27, 2006 CLA-2-84:RR:NC:1:120 R03323 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Mark Davies LG Sourcing, Inc. 1000 Lowes Blvd. Mooresville, NC 28117 RE: The tariff classification of replacement filters from China Dear Mr. Davies: In your letter dated February 22, 2006 you requested a tariff classification ruling. The following items are replacement filters used in a backyard pond water filter. The filters are made of polyurethane foam. Item 63427/ model SPRF measures (4.33”) height x (2.76”) diameter with (1.26”) hole. Item 111224/model UP500 measures (11.5”) length x (9”) wide. Item 63432/model UP1500 measures (3”) height x (8.5”) diameter with a (2.5”) diameter hole. Item 63429/model UP750 measures (11.4”) height x (9.45”) diameter with a (1.77”) diameter hole. The applicable subheading for the replacement filters 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 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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