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

Ashton Bennert
Air Oasis LLC
3401 Airway Blvd.
Amarillo, TX 79118

RE: The tariff classification of replacement air filters from China

Dear Mr. Bennert:

In your letter dated May 5, 2026, you requested a tariff classification ruling. Descriptive literature and a sample was provided for our review.

The items under consideration are described as replacement air filters (model numbers AOIA-2SRF, AOIA-2MRF, AOIA-2LRF, and AOIA-2PRF), which are dedicated replacements for the iAdaptAir 2.0 residential air purifiers. Each unit is a multi-stage composite filter consisting of H13 High-efficiency polypropylene (PP) and polyester (PET) composite filter paper (>99.97% efficiency). The carbon phase has a PP plastic honeycomb structure filled with ~70g (proportional to size) of modified columnar activated carbon particles. The antimicrobial layer is a 35ppi silver-ion infused polyurethane filter cotton. Each filter has a rigid PVC plastic frame with a polyester handle, PET non-woven banding, and sealed with PU foam (T3mm) and hot-melt adhesive. The filters are imported in bulk case packs (4–10 units) for storage. Upon sale, they are removed from the case packs and shipped as individual sets to the end-user.

Each of the filters are constructed the same way but are slightly different sizes. The AOIA-2SRF filter measures 251mm long by 194mm wide by 40mm high. The AOIA-2MRF filter measures 519mm long by 194mm wide by 40mm high. The AOIA-2LRF filter measures 787.5mm long by 194mm wide by 40mm high. The AOIA-2PRF filter measures 1057mm long by 194mm wide by 40mm high.

In your letter, you suggest the applicable subheading for the replacement air filters to be 8421.99.0180, 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: Parts: Other: Other.” We disagree. While the replacement air filters will be going into an air purifier, they are considered a complete article by themselves with the ability to filter air. Therefore, they will not be considered a part, and instead, be classified earlier in the heading. Accordingly, the applicable subheading for the replacement air filters (model numbers AOIA-2SRF, AOIA-2MRF, AOIA-2LRF, and AOIA-2PRF) 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.

The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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)
James P. Forkan
Director
National Commodity Specialist Division