CLA-2-84:OT:RR:NC:N1:105
Patrick Kim
FNS Customs Brokers, Inc.
1545 Francisco St.
Torrance, CA 90501
RE: The tariff classification of water purifiers from South Korea
Dear Mr. Kim:
In your letter dated September 9, 2019, you requested a tariff classification ruling.
The P-09CRA and P-09CL water purifiers with reverse osmosis (RO) filtration are designed to provide purified ambient water. The devices are installed under a sink for direct purification. Both items operate with five stage filtration systems to purify the water including a primary sediment filter, a secondary sediment filter, a pre-carbon block filter, an RO membrane filter and a post carbon block filter. The only difference between the two models is that the P-09CRA is electric and the P-09CL is not.
The applicable subheading for the P-09CRA and P-09CL water purifiers 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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division