CLA-2-84:S:N:N1:104 810649

Mr. Phil Post
Midwest Customs Services, Inc.
P.O. Box 905
631 Noterh Central Ave.
Wood Dale, Illinois 60191-0905

RE: The tariff classification of a filter from Taiwan.

Dear Mr. Post:

In your letter dated May 1, 1995 on behalf of Gardtec, Inc. of Racine, Wisconsin you requested a tariff classification ruling.

The filter is said to be attached to automatic data processing machines to keep out contaminants such as hair or dust. An examination of the sample indicates that the filter consists of a plastic housing with a foam filtering element. The housing measures approximately 2 1/4 inches square and 1/4 inch thick with a matching front and back grill. Each corner has a screw hole. The back snaps out so that the filter can be removed or replaced. The foam filtering element is approximately 1/16 of an inch thick.

The applicable subheading for the filter will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering and purifying machinery and apparatus for gases: other. The rate of duty will be 3.1 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport