CLA-2-84:OT:RR:NC:N1:105

Eduardo Garcia de la Cadena
“K” Line Logistics USA Inc.
4345 International Parkway, Suite 101
Atlanta, GA 30354

RE: The tariff classification of automotive air filters from the Philippines.

Dear Mr. Garcia de la Cadena:

In your letter dated July 27, 2022, on behalf of your client, Yasufuku USA Inc., you requested a tariff classification ruling. Descriptive information and a sample were provided for our review.

The item under consideration is described as an automotive air filter (part number 17210-HL6-AA00). The device is designed to filter and remove debris from the air entering an automobile’s engine. The filter is constructed of a plastic frame that holds a pleated paper fiber element, designed to filter small debris and contaminants, and a metal screen that provides support for the paper filter and also filters out larger debris and contaminants. The filter is meant to be installed in a plastic housing that directs the airflow through the filtering elements and to the automobile’s engine combustion chamber.

The applicable subheading for the automotive air filter (part number 17210-HL6-AA00) will be 8421.39.0115, 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 gases: Other: Dust collection and air purification equipment: Other.” The general 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