CLA-2-73:OT:RR:NC:N1:164
Maria Keyes-Renaud
York Metal Products Inc.
310 Rayette Road
Concord, ON L4K2G5
Canada
RE: The tariff classification of a stainless steel filter housing shell from Canada
Dear Ms. Keyes-Renaud:
In your letter dated April 28, 2025, you requested a tariff classification ruling on a stainless steel filter
housing shell from Canada on behalf of your client, YinLun TDI LLC. Technical information was submitted
with your request.
The item under consideration is described as a stainless steel filter housing shell to be incorporated into the
after-treatment exhaust system of a diesel truck. Specifically, the shell will be used to house the diesel
particulate filter. The shell is a hollow cylinder of grade 439 stainless steel, of a circular cross section,
measuring 2 millimeters (mm) thick, 349.6 mm in length, and 357.9 mm in diameter. Prior to export from
Canada, flat stainless steel product is formed to cylindrical shape by rolling and subsequent laser welding.
In your request, you suggest classification in subheading 7306.40, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Other tubes, pipes, and hollow profiles (for example, open seamed or
welded, riveted or similarly closed), of iron or steel: Other, welded, of circular cross section, of stainless
steel. We disagree with this six-digit classification. Based on the information provided, the diameter of the
filter housing (357.9 mm) is greater than the length of the housing (349.6 mm). Since the diameter of the
shell exceeds the length, the product would not be considered a pipe or tube of Chapter 73, HTSUS.
Alternatively, you propose the filter housing to be classified in subheading 8421.99, HTSUS, which provides
for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or
gases; parts thereof: Parts: Other. We disagree. In order for the item to be a part in heading 8421, HTSUS, it
must be an imported item dedicated solely for use with a filter. In this case, the imported item is simply a cut
sheet of metal that has been welded together in a cylindrical shape. There are no additional manufacturing
steps that make it only usable as a filter housing. Without specific holes, shapes, connection points, etc., there
are no unique characteristics to consider this item a part. Therefore, subheading 8421.99, HTSUS, is
excluded from consideration.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods will be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2
through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the
scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles
that are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7326 state that
“This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by
other processes such as folding, assembling, welding, turning, milling or perforating other than articles
included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in
Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.”
Accordingly, an article of iron or steel will be classified in heading 7326 if it is determined that the item is
not more specifically provided for in any other heading of the tariff. Noting that the stainless steel filter
housing shell is not more specifically provided for under headings 7306, 8421, or any other heading of the
HTSUS, it will be classified under heading 7326, HTSUS.
The applicable subheading for the stainless steel filter housing shell will be 7326.90.8688, HTSUS, which
provides for Other articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be
2.9 percent ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 7326.90.8688, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 7326.90.8688.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an
excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.26, in addition to subheading 7326.90.8688, HTSUS, listed above.
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/.
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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division