CLA-2-59:OT:RR:NC:N2:350
Kevin Solorzano
Profreight Brokers Inc.
35a Brunswick Ave. Edison, NJ 08817
RE: The tariff classification of filter cartridges from China
Dear Mr. Solorzano:
In your letter dated August 25, 2023, on behalf of your client, SC Industrial Sales, LLC, you requested a tariff classification ruling. A sample and descriptive literature were provided for our review.
The items under consideration are described as resin bonded filter cartridges used to filter particulate from heavy viscosity fluids such as paints, epoxies, grease, oils, and adhesives. They are manufactured from phenolic resin and composite fiber which are combined to create a nonwoven fabric which wholly comprises these filters. They come in a grooved version, imported under model RRB, and an un-grooved version, imported under model RAB. Both filters are produced in a substantially similar way, however, the grooved model offers a higher level of efficiency while the un-grooved model offers a higher dirt holding capacity. The filters are manufactured to different lengths (9.75 inches up to 40 inches) depending on the needs of the customer but will fit into industry standard filter housings. In operation, the filters seal inside the housing so that the fluid is forced from the outside through the clean side of the housing and out of the outlet.
In your letter, you suggest the RRB and RAB resin bonded filter cartridges be classified in subheading 8421.99.0180, 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: Parts: Other: Other.” We disagree. The RRB and RAB resin bonded filter cartridges are made of a non-woven fabric, which performs the filtering process. Accordingly, Section XVI Note 1(e) is applicable, which excludes transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (5911).
Consequently, the applicable subheading for the RRB and RAB resin bonded filter cartridges will be 5911.90.0080, HTSUS, which provides for “Textile products and articles, for technical uses, specified in note 8 to this chapter: Other: Other.” The rate of duty will be 3.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5911.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5911.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division