CLA-2-84:OT:RR:NC:N1:105
Kelly Kilgore AVL Test Systems, Inc. 47519 Halyard Drive Plymouth, MI 48170 RE: The tariff classification of a maintenance kit Dear Ms. Kilgore: In your letter dated September 22, 2025, you requested a tariff classification ruling. Descriptive literature was provided for our review. The item under consideration is described as a maintenance kit (model BH1398SP - 1000H) for the AVL MSS2 measurement device. The AVL MSS2 is a device that measures soot concentration from combustion sources, such as gasoline and diesel engines used in cars and trucks. The kit is packaged and sold as a single unit for maintenance purposes and includes multiple components sourced from various countries. The components are packaged together prior to importation and are not to be sold individually. The kit includes plastic O-rings (prevents leakage of gas); a metal sealing washer (prevents leakage of gas); a pre-filter (filters out particulate matter in ambient air before it enters a pump); a metal filter tube element (aids in filtering out particulate matter in ambient air before it enters a pump); a cleaning set (consumable cleaning supply that is used during maintenance to clean internal components of the MSS2); foam swabs (consumable cleaning supply that is used during maintenance to clean internal components of the MSS2); polyester cloths (consumable cleaning supply that is used during maintenance to clean internal components of the MSS2); a plastic e-spare jiffy bag (disposable plastic bag); rubber tubing sample gas path (installed in the MSS2 for transporting soot-containing gas); plastic washers (prevents gas leakage); metal sealing ring (prevents gas leakage); metal fitting (installed in the MSS2 to remove coarse materials in the gas stream, the filter is pressed in the fitting); and textile filter mats (prevents dust getting into the device). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. 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 are then applied in order.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The maintenance kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., maintenance on the AVL MSS2 instrumentation). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. Explanatory Note VIII to GRI 3(b) explains that “[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods.” GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. We find that each of the components may be necessary given any number of maintenance requirements and contribute equally to the operation of the kit. The various items in the kit are classified in Chapter 39, Chapter 40, Chapter 59, Chapter 63, Chapter 70, Chapter 74, and Chapter 84. In accordance with GRI 3(c), the maintenance kit will be classified within heading 8421, as the filter from Turkey falls last amongst the headings that merit consideration. In your letter, you suggest the applicable subheading for the maintenance kit to be 8421.29, 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: Other.” We disagree. As expressed in your letter, the pre-filter is designed to filter air and not liquids, which is accounted for later in the heading. Therefore, the applicable subheading for the maintenance kit (model BH1398SP - 1000H) will be 8421.39.0115, 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: Dust collection and air purification equipment: Other.” 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 Turkey will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.64, in addition to subheading 8421.39.0115, 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 Designated Official Performing the Duties of the Division Director National Commodity Specialist Division