NY 863626
JUN 19 1991
CLA-2-84:S:N:N1:105 863626
Ms. Mary Anne O'Boyle
Hoglund & Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, Il 60666
RE: The tariff classification of filter elements from Germany.
Dear Ms. O'Boyle:
In your letter dated May 14, 1991 you requested a tariff
classification ruling. In an earlier letter, dated January 24,
1991, you asked for the classification of filter elements for
cleansing hydraulic and lubricating fluids. These elements
incorporated six different filter materials. We gave the
classification of elements with three of these materials in
ruling 859967 dated February 19, 1991, but stated we required
samples of the other materials. You submitted two of them with
your recent letter: P (Paper) and H (Hydroclean).
The paper material is composed of 100% wood pulp fibers; the
hydroclean material of 100% glass fibers fixed with acrylic resin
binder. Items composed of these materials are not excluded from
Chapter 84, Harmonized Tariff Schedule of the United States
(HTS).
Thus, the applicable subheading for the filter elements with
Paper P and Hydroclean H filter materials will be 8421.99.0080,
HTS, which provides for other parts of filtering machinery and
apparatus. The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport