CLA-2-59:OT:RR:NC:N3:350
Ms. Antonella Proietto
Schenker of Canada Ltd. for
Mobile Climate Control
7540 Jane Street
Vaughan, ON L4K0A6
Canada
RE: The tariff classification of four air filters from Canada and China
Dear Ms. Proietto:
In your letter dated January 28, 2019, you requested a ruling on behalf of Mobile Climate Control, Inc., for the tariff classification of four air filters. A sample of each was provided.
Part #26-1414 Air Filter Assembly consists of two layers of woven polypropylene mesh encased in in an aluminum frame, with one side bearing an added gasket-type layer of self-adhesive ethylene propylene diene methylene (EPDM) one-component foam (OCF). The filter, measuring approximately 13” by 4.5”, is to be used as a replacement filter in heater/AC units installed in construction machinery such as dump trucks and excavators. The essential character of the product is imparted by the woven filtration element.
Part #26-1698 Air Filter-Fresh Air consists of a synthetic nonwoven pleated fabric mounted in a black urethane gasket, with an aluminum screen molded into the seal. This filter, measuring approximately 9” by 3”, is to be used as a replacement air filter in heater/AC units installed in construction machinery. The essential character of the product is imparted by the nonwoven fabric.
Part #26-1018 Air Filter is a rectangle of reticulated polyurethane cellular foam material, with a hole drilled into each end. The filter, measuring approximately 24” by 3”, is to be used as a replacement filter in heater/AC units installed in material handling equipment such as forklifts.
Part #26-1602 Air Filter Assembly consists of aluminum mesh elements encased in an aluminum frame, with one side bearing an added gasket-type layer of self-adhesive ethylene propylene diene methylene (EPDM) one-component foam (OCF). The filter, measuring approximately 9” by 4”, is to be used as a replacement filter in heater/AC units installed in automotive vehicles such as transit buses.
In your letter, you suggest classification as filtering or purifying machinery under subheading 8421.39, Harmonized Tariff Schedule of the United States (HTSUS). However, while the products at issue perform a filtering function, Note 1(e) to Section XVI indicates that the section does not include articles of textile material for technical uses of heading 5911. Textile filters such as Part #26-1414 Air Filter Assembly and Part #26-1698 Air Filter-Fresh Air have been previously found to be classified in heading 5911, thus precluding them from classification in heading 8421.
The applicable subheading for Part #26-1414 Air Filter Assembly and Part #26-1698 Air Filter-Fresh Air will be 5911.90.0080, HTSUS, which provides for Textile products and articles, for technical uses, specified in note 7 to this chapter: Other: Other. The general rate of duty is 3.8% ad valorem.
The applicable subheading for Part #26-1018 Air Filter and Part #26-1602 Air Filter Assembly will be 8421.39.8015, 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: Other: Dust collection and air purification equipment: Other. The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5911.90.0080, HTSUS, unless specifically excluded, are subject to the additional 10 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.
Products of China classified under subheading 8421.39.8015, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8421.39.8015, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division