CLA-2-84:S:N:N1:105 857327
Ms. Mary Anne O'Boyle
Hoglund and Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666
RE: The tariff classification of filler breather filters from
Germany.
Dear Ms. O'Boyle:
In your letter dated October 10, 1990 on behalf of E.P.E.
Fluid Power Components you requested a tariff classification
ruling.
Filler breather filters are oil filler caps or cylinders
designed to filter air from the oil reservoirs of hydraulic and
lubricating oil systems and/or to strain the oil. The various
groups of filters are as follows:
(A) Filler Breather filters types BF, BFS, and BFV: air
filters fitted into the filter caps.
(B) Filler filter types EF, FEF, and NLF: combination oil
strainer and air filter cap.
(C) Filler type EFK: zinc coated oil filler strainer with
screw cap.
(D) Air breather filter types B, BF, and BS: spin-on
cylindrical air filters fitted with flanged or screwed mounting.
(E) Filler filter and breather type B: a spin-on cylindrical
combination breather filter with an oil strainer.
(F) Oil/Air filter type EB: combination spin-on air filter
and oil filter.
The applicable subheading for groups A and D will be
8421.39.0010,
Harmonized Tariff Schedule of the United States (HTS), which
provides for filtering or purifying machinery and apparatus for
gases, other. The rate of duty will be 3.9 percent advalorem.
Filter EFK (group C) is not a filter for tariff purposes
since strainers are excluded by the first paragraph of Section
(II) on page 1181, Explanatory Notes. The applicable subheading
for type EFK is 7326.90.9090, which provides for other articles
of iron or steel, other. The rate of duty is 5.7 percent
advalorem.
Groups B, E, and F are composite goods, whose classification
is governed by General Rule of Interpretation 3, HTS. Since
neither the oil strainer nor the air filter, in the case of B and
E, nor the air filter, in the case of F, give them their
essential character, they are classifiable in accord with GRI 3
(C) under the heading or subheading which occurs last.
Accordingly, groups B, E and F are classifiable, the same as
groups A and D, under subheading 8421.39.0010.
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