CLA-2-84:OT:RR:E:NC:1:120
Ms. Justine Bacani
Mitsubishi Motors North America
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of an air filter from Japan.
Dear Ms. Bacani:
In your letter dated August 14, 2009 you requested a tariff classification ruling.
The merchandise under consideration is the Air Refresher Assembly, part number MR398288. It is comprised of a polypropylene plastic frame with a carbon filter that measures approximately 9 inches in length by 8.3 inches wide by 1.2 inches in height. The filter is composed of activated carbon that is sandwiched between layers of nonwoven fabric to hold it in place. It is designed to filter outside-air intake for an automobile’s air conditioning and heater system, removing odors, pollen, mold and dust, so that only filtered air enters the passenger cabin.
The applicable subheading for the Air Refresher Assembly, part number MR398288, will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery and apparatus, for liquids or gases…: Filtering or purifying machinery and apparatus for gases: Other: Other: Dust collection and air purification equipment: Other. 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