CLA-2-59:OT:RR:NC:N3:350
Mr. Chris Bresnahan
Standard Motor Products
7070 Golf Course Drive
Disputanta, VA 23842-6054
RE: The tariff classification of three textile air filters from China
Dear Mr. Bresnahan:
In your letter dated December 19, 2018, you requested a tariff classification ruling for air filters. Four samples of the articles were provided and three were sent for laboratory analysis.
Part numbers H1055, 28003, 28026 and AQ24100 are all air filters of various constructions for use with automobiles. Filter H1055 has been pleated and glued on the sides, much like the filtering medium found in many household furnace filters and is considered “made up” for the purposes of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (“HTSUS”). Filters 28003 and 28026 are not considered “made up.”
U.S. Customs and Border Protection (“CBP”) Laboratory analysis was conducted on three of the four filters within the scope of this request. Part number H1055 is a nonwoven textile of needle punched and thermally bonded construction. It is composed wholly of polyester fibers. Part number 28003 is of nonwoven construction with chemical bonding, weighs 803.6 g/m2 and is composed wholly of nylon staple fibers. The sample has been needle-punched and is unbleached. Part number 28026 is of nonwoven construction with chemical bonding, weighs 660 g/m2 and is composed wholly of nylon staple fibers. It is dyed a single uniform color. Neither part number 28003 nor 28026 is impregnated, coated, or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers.
Regarding part number AQ24100, we are withdrawing your request for classification. It has come to the attention of this office that AQ24100 has been ruled upon in ruling NY N302890, dated February 8, 2019.
The applicable subheading for part numbers 28003 and 28026 will be 5603.94.9090, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Other… Other nonwovens, whether or not impregnated, coated or covered: Other: Of staple fibers. The rate of duty will be Free.
The applicable subheading for part number H1055 will be 5911.90.0080, HTSUS, which provides for “Textile products and articles, for technical uses, specified in note 7 to this chapter: Other… Other. The rate of duty will be 3.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.94.9090 and 5911.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5603.94.9090 and 5911.90.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division