CLA-2-84:RR:NC:1:104 D81054
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of a transmission oil filter from
Germany.
Dear Mr. Resetar:
In your letter dated July 31, 1998 you requested a tariff
classification ruling.
The transmission oil filter has no moving parts and is
composed entirely of metal. It is located on the lower portion of
the transmission and can only be accessed by removing the
transmission oil pan. Transmission fluid is cycled through the
filter which has a metal screen or mesh to eliminate damaging
debris. The filter measure 162 mm (length) by 152 mm (width) by
16 mm (height).
The applicable subheading for the transmission oil filter
will be 8421.29.0065, Harmonized Tariff Schedule of the United
States (HTS), which provides for filtering or purifying machinery
and apparatus for liquids: other. The rate of duty will be 0.8
percent.
This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist Robert
Losche at 212-466-5670.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division