CLA-2-84:OT:RR:NC:N1:105
Chris Wang
Qingdao Ecopure Filter Co., Ltd.
No.13, Yishengbai Road, Jimo
Qingdao, 266201
China
RE: The tariff classification and country of origin of replacement reverse osmosis water filters
Dear Mr. Wang:
In your letter dated May 22, 2025, you requested a tariff classification and country of origin ruling on
replacement reverse osmosis (RO) water filters. Descriptive literature was provided for our review.
The items under consideration are replacement RO water filters for electric water dispensers, identified as
model numbers ERF-1001-RO, ERF-1206-RO, ERF-1203-RO, ERF-1202-RO, ERF-1012A-KJF,
ERF-1005A-RF, ERF-F1013-RO, ERF-F1018-RO, ERF-1104A-RO, ERF-1110A-RO, ERF-1101A-MRO,
ERF-1109A-RO, ERF-7063A-RO, ERF-M5RF, and ERF-1106ARO. The products have the same structure,
but they are suitable for different complete filtration system, with slight differences in appearance and size.
Model numbers ERF-1001-RO, ERF-1206-RO, ERF-1203-RO, ERF-1202-RO, ERF-1012A-KJF,
ERF-1005A-RF, ERF-F1013-RO and ERF-F1018-RO are suitable for under-kitchen RO filtration system.
Model numbers ERF-1104A-RO, ERF-1110A-RO, ERF-1101A-MRO, ERF-1109A-RO, ERF-7063A-RO,
ERF-M5RF and ERF-1106A-RO are suitable for countertop RO filtration system. The filters are composed
of a Chinese plastic shell, O-ring, sump and check valve, and a South Korean RO membrane. The filters are
used with residential drinking water systems requiring an RO filter. In operation, water passes through the
RO membrane filter and removes impurities such as residual chlorine, heavy metals, viruses, and scale, thus
providing clean water.
As you suggest in your letter, the applicable subheading for the ERF-1001-RO, ERF-1206-RO,
ERF-1203-RO, ERF-1202-RO, ERF-1012A-KJF, ERF-1005A-RF, ERF-F1013-RO, ERF-F1018-RO,
ERF-1104A-RO, ERF-1110A-RO, ERF-1101A-MRO, ERF-1109A-RO, ERF-7063A-RO, ERF-M5RF, and
ERF-1106ARO replacement RO water filters will be subheading 8421.21.0000, 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 liquids: For filtering or purifying water.” The general rate of duty is free.
In your letter, you also requested a determination on the country of origin. The filters are assembled in China
using components manufactured in South Korea and China. The filter element is composed of a Chinese
O-ring, upper cover, middle cover, bottom cover, sump, check valve, and a South Korean RO membrane
filter.
The RO membrane filter requires substantial processing to create and accounts for the largest cost of the
overall filters. In South Korea, the membrane sheets are cut to specific sizes from South Korean membrane
rolls. A top layer and bottom layer of the membrane are then combined with an inside feed water grid layer in
the middle. The layers are then glued to a central pipe. After the precision film rolling machine winds the
layers onto the core, the outer layer is fixed with tape for appearance and left to cure. After the glue has cured
and a complete end-face seal is formed, end face cutting is carried out. According to the corresponding
specifications and dimensions, the excess materials at both ends are removed to expose the opening of the
central tube. Finally, after the air tightness test, the filters are packaged into bags, heat-pressed, and sealed for
shipping to China.
The entire production and packaging process in China includes six steps and is completed by seven workers.
It is divided into two parts: filter element assembly and product packaging. The filter element assembly
consists of three steps and is completed by four workers. The first step in the filter assembly process involves
one worker manually inserting the O-ring into the middle cover and installing the bracket on the middle
cover. Another worker installs the check valve into the sump. During this step, visual inspection is conducted
to ensure there are no scratches, stains, or color differences. The next step involves one worker operating glue
dispensing equipment to glue the middle cover, RO membrane filter, and bottom cover together. The third
step involves one worker operating a rotary welding machine to weld and bond the upper cover, the
pre-installed RO membrane filter and sump to form a complete filter element. Finally, during the product
packaging stage, three workers box, seal, and pack the product for final shipment.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Regarding the country of origin of the replacement RO water filters, it is our opinion that the assembly
process performed in China is not complex and does not constitute a substantial transformation. The process
predominantly involves gluing, welding, and pressing various components into place. The combining of these
parts in China does not create a new and different article of commerce with a name, character, and use
distinct from the individual components. Therefore, to determine the country of origin of the replacement RO
water filters, we rely on the origin of the RO membrane filter, which provides the essential function of the
filters. It is the RO membrane filter from South Korea which requires considerable technical expertise and
customized equipment to produce. It is also the most expensive portion of the filters and is the item
performing the filtering of the water.
Accordingly, the country of origin of the ERF-1001-RO, ERF-1206-RO, ERF-1203-RO, ERF-1202-RO,
ERF-1012A-KJF, ERF-1005A-RF, ERF-F1013-RO, ERF-F1018-RO, ERF-1104A-RO, ERF-1110A-RO,
ERF-1101A-MRO, ERF-1109A-RO, ERF-7063A-RO, ERF-M5RF, and ERF-1106ARO replacement RO
water filters will be South Korea, which is where the RO filter membrane is manufactured.
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. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8421.21.0000, 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/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 Jason Christie at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division