CLA-2-84:OT:RR:NC:N1:120
Ms. Kimberly Whitworth
Maddocks Industrial Filter Division
663 Woodward Avenue
Hamilton, ON L8H 6P3
RE: The tariff classification of a Paper Cartridge Filter from Canada
Dear Ms. Whitworth:
In your letter dated January 8, 2013, you requested a tariff classification ruling. The three identical samples of paper cartridge filters (VF2007) submitted to this office for review are being returned upon your request.
The merchandise under consideration is a pleated cellulose paper cartridge filter that is cylindrical in shape, measuring approximately 6 ½ inches in height by 7 inches in diameter. The cartridge filter is not generic, but is specifically fitted and engineered to operate with certain wet-dry vacuums to filter air. A steel mesh wire screen inside the cartridge provides reinforcement on the pleated cellulose paper medium to maintain its integrity during operation, without this steel reinforcement the paper would collapse and be drawn in to the vacuum. The bottom of the cartridge has a rubberized seal ring for securely attaching the cartridge onto a wet-dry vacuum and to also make sure the filter doesn’t collapse while in operation. Air is predominately being filtered during operation, as this is the dominant element around the mouth of the vacuum where the suction occurs. All debris that is smaller than the opening of the vacuum hose will be sucked up through the hose and captured by the filter.
You suggested classification for the cartridge filter in subheading 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery or apparatus, for liquids or gases; parts thereof: Parts: Other: Other. The cartridge filter performs the function as a filter and is specifically provided for as a filter.
The applicable subheading for a Paper Cartridge Filter will be 8421.39.8015, HTSUS, which provides for filtering or purifying machinery and apparatus for gases: other: other.. The rate of duty will be Free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division