CLA-2-84:OT:RR:NC:N1:105
George Woodrum
169 Mitchell Lane
Staunton, VA 24401
RE: The tariff classification of water filter components from the United Kingdom
Dear Mr. Woodrum:
In your letter dated September 13, 2025, you requested a tariff classification ruling. Descriptive literature was
provided for our review.
The first item under consideration is described as the TF-1000 Pond Drum Through-Flow Filter, which is
designed to filter and purify pond water. The device is composed of a plastic external watertight container
with a stainless-steel drum filter enclosed that allows dirty water to enter one side and clean water to exit the
other. The drum is spun by a small motor within the plastic enclosure. It has associated control electronics
that operate the cleaning mechanism of the filter at intervals based on the flow of water through the filter. A
60-micron screen aids in the filtering process.
The second item under consideration is described as the Bio Tank 1500, which is a plastic container designed
to filter pond water using biological plastic media. The tank is imported empty but will later be filled with the
biological media in the United States. The Bio Tank has no moving parts but is designed to a specific shape
and size to run the water over the filter media area. Several baffles are included as well as a cone-shaped
bottom to direct the flow of the water through the media and then out through the outlet hole that will be
piped into the system. The Bio Tank is used in tandem with the TF-1000 Pond Drum Through-Flow Filter to
purify and filter the pond water and improve the water quality.
The applicable subheading for the TF-1000 Pond Drum Through-Flow Filter will be 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
will be free.
The applicable subheading for the Bio Tank 1500 will be 8421.99.0140, HTSUS, which provides for
“Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or
gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water.” The
general rate of duty will be free.
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 of the United
Kingdom will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.66, in addition to
subheadings 8421.21.0000 and 8421.99.0140, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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
(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)
Denise Faingar
Acting Director
National Commodity Specialist Division