CLA-2-84:OT:RR:NC:N1:105

Lina Ying
Gaumann Filtration Sdn.Bhd
No. 57, Jalan i-Park SAC 7, Taman Perindustrian I-Park SAC, 81400
Senai, Johor
Malaysia

RE: The tariff classification and country of origin of an oil filter

Dear Ms. Ying:

In your letter dated October 4, 2025, you requested a tariff classification and country of origin determination ruling. The contents of this ruling are similar to New York Ruling N353220 (dated September 30, 2025), however, the component sourcing and manufacturing process have been updated to include additional Malaysian operations. Descriptive literature was provided for our review.

The item under consideration is described as an automotive oil filter (model WT504476S), which is designed for use in the lubrication system of internal combustion engines, specifically in passenger vehicles and light-duty trucks. The filter removes impurities and particulate matter from engine oil to ensure proper lubrication and engine protection in both gasoline and diesel engines. The outer casing of the filter is made of a corrosion-resistant steel, while the filter media is made from synthetic fiber or cellulose, which is used to trap particulates. The end caps and center tube are metal or plastic structures that provide support to the filter media. The filter also has a rubber or metal anti-drain back valve and bypass valve that regulates oil flow and prevents oil leakage. The oil filter is attached to the engine via a threaded fitting on the base plate, which screws onto the engine’s oil filter mount. The rubber gasket creates a tight, pressure-resistant seal between the filter and engine block to prevent oil leaks during operation.

The Chinese components include the cold-rolled steel disc, electroplate steel wire, heat curing adhesive, galvanized thin sheet, diaphragm, O-ring, sealing plate, toothless cover plate, sealing ring, and some of the packaging material including the boxes and labels. The remaining items are from Malaysia and include the spin-on oil filter, spray shell assembly, shell, white powder, oil filter element assembly, upper end cover, central tube, origami, filter paper, retainer clip, galvanized thin sheet, lower end cover assembly, media end plate, bypass valve seat, bypass valve disc, screw fit assembly, threaded cover plate, and the rest of the packaging including boxes, dust film, pallets, shrinkable film, and corner protectors. The manufacturing process occurs in Malaysia and starts with stretch forming of the spin-on oil filter housing using the 200T Press Machine with robotic arm. The metal is placed onto the rack where a mold draws out the shape and the excess material is trimmed. The next step includes the housing powder coating. The newly formed metal housing has the powder sprayed onto it before being cured in an oven and inspected for flaws. The next process is the pleating process, which starts with a roll of filter paper that is pleated via an automated filter paper pleating machine. The material then goes onto the slitting machine for proper slitting according to the specifications provided on the product drawing. The oil filter center tube is then added before the media assembly is completed. This involves placing the pleated filter paper onto the automatic paper splicing equipment. Next, the metal parts (upper end and lower end cover as components of element assembly) are constructed using a stamping machine that turns the steel sheet into metal parts. Then, the thermosetting adhesive is added before adding the end caps. Next, the cap cover plate is placed in the tapping equipment and spot welded into place. The final assembly includes adding the O-rings, sealant, anti-drain valve, spring, and paper core into place. Then, all of the items are sealed, and a leak test is performed before final labeling and packaging.

The applicable subheading for the oil filter (model WT504476S) will be 8421.23.0000, 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: Oil or fuel filters for internal combustion engines. The general rate of duty will be 2.5 percent ad valorem.

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 origin of the oil filter, it is our opinion that the manufacturing and assembly process performed in Malaysia transforms the Chinese components (cold-rolled steel disc, electroplate steel wire, heat curing adhesive, galvanized thin sheet, diaphragm, O-ring, sealing plate, toothless cover plate, and sealing ring) into a new article with a name, character and use, different than the individual components. Therefore, in our opinion, the country of origin of the oil filter (model WT504476S) is Malaysia, which is where the filter paper and metal articles are manufactured and the assembly of the individual components is completed.

Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05, as provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading 8421.23.0000, HTSUS, listed above.

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 Malaysia will be subject to an additional ad valorem rate of duty of 19 percent. 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. 9903.01.33, in addition to subheading 8421.23.0000, HTSUS, listed above.

The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division