CLA-2-84:OT:RR:NC:1:104

Mr. Jon R. Weiner
Rolls-Royce North America
2001 S. Tibbs Avenue
Speed Code S36
Indianapolis, IN 46241

RE: The tariff classification of a Filter Pressure Indicator from Various Countries

Dear Mr. Weiner:

In your letter dated November 5, 2010, you requested a tariff classification ruling.

The merchandise consists of a filter pressure indicator for lubrication oil filters and hydraulic oil filters. The indicator is a device that visually signals using mechanical means when a filter element is filled with contaminants (dirty or clogged) and needs to be changed or cleaned. There are no electrical components involved. The indicator measures the pressure of the liquid upstream and downstream of the filter elements. It is activated when the flow of liquid through the filter housing and elements are blocked by the contamination and the flow of liquid causes a drop in pressure that exceeds the pre-set pressure trip point of the indicator. A piston/magnet assembly is driven down against a spring as the pressure increases until the magnetic force between the piston and red indicator pin is reduced enough for the indicator to trip. The red pin will rise giving a visual indication that the filter element needs to be changed. After the filter is cleaned, the indicator is manually reset by pushing the pin back down to its original position

In your ruling request you suggested that the Filter Pressure Indicator be classified under subheading 9026.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), as a flow meter. The National Import Specialist (NIS) for heading 9026, HTSUS, states that the indicator is electrical per Chapter 90, HTSUS, Additional U.S. Note 2. However, the device does not react to a change in the flow rate through it per se, nor, in any sense, does it communicate to the user the rate of flow at a given time.  Unlike the differential pressure flowmeters in Harmonized System Explanatory Note I-A to 9026, it does not include a constrictor to reduce the flow of the fluid nor does it have the devices to measure the pressure of both the unconstricted flow and the constricted flow and, from their difference, supply the user with an accurate measurement of the current rate of flow.  Rather, the import has a detector which reacts to a relatively low pressure in the line by mechanically causing a red button to pop up, which “visually signals … when a filter element is filled with contaminants (dirty or clogged) and needs to be changed or cleaned.”  The user would normally have no idea what the current rate of flow was so this item has “a different specific primary function,” noting CIT Slip-op 03-139, which agreed with Customs that precision pipettes are not classified in HTSUS 9026.  It is installed in an individual car so it is not used to check if the filters were produced to conform to an imperfection free standard.  Rather, it signals to the user that the filter may need to be replaced.  It thus acts primarily as a mechanical alarm.  

The applicable subheading for the Filter Pressure Indicator will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.

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 Patricia O’Donnell at (646) 733-3011.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division