CLA-2-39:OT:RR:NC:N4:421
Mr. David P. Sanders
Williams Mullen
1666 K Street, N.W., Suite 1200
Washington, D.C. 20006
RE: The tariff classification of tubes and bracket assemblies for water filters from China
Dear Mr. Sanders:
In your letter dated November 6, 2012, on behalf of Moen Inc., you requested a tariff classification ruling.
Three samples were included with your letter and are being returned as you requested. All are used as parts of a water filtration system. Each is identified by two part numbers. The first part number covers the item when imported as original equipment. The second part number covers the item when intended for use as a replacement part or in a service kit. Item No.1, Part No. 126191/132596, is identified as a UTS connection. The connection consists of a cross-linked polyethylene plastic tube with fittings at each end. It is used to connect the water flowing from the filter to the faucet.
Item No. 2, Part No. 127057/127683, is identified as a manifold assembly for the filter. The assembly consists of a cross-linked polyethylene plastic tube with fittings at each end. The tube carries water flowing from the water supply to the filter.
Item No. 3, Part No. 127058/127685, is identified as the filter mounting bracket. This component holds the filter in place so that it can be connected to the manifold assembly. The bracket assembly contains an electronic piece that connects to an LED indicator ring at the base of the spout, alerting the user as to the remaining life left in the filter. You have explained that this electronic piece does not measure any process variable such as liquid flow. The bracket portion of this assembly is the component that imparts the essential character of a part of filtering or purifying machinery and apparatus for liquids.
You suggest classification of the UTS connection and the manifold assembly either as parts of filtering or purifying apparatus in heading 8421 of the Harmonized Tariff Schedule of the United States (HTSUS) or in heading 3917 of the HTSUS as tubes, pipes and hoses, with fittings. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Although the UTS connection and manifold assembly are used as parts of filtering and purifying apparatus, they are more specifically provided for as tubes of heading 3917 of the HTSUS, and that specific provision prevails.
The applicable subheading for the UTS connection, Part No. 126191/132596, and the manifold assembly, Part No. 127057/127683, will be 3917.33.0000, HTSUS, which provides for tubes, pipes and hoses and fittings therefor…other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, with fittings. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the filter mounting bracket with electronic connector, Part no. 127058/127685, will be 8421.99.0040, HTSUS, which provides for filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: parts: other: parts of machinery and apparatus 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division