CLA-2-84:OT:RR:NC:N1:105
Joanne Jordan Hankscraft Runxin Inc. 300 Wengel Dr Reedsburg, WI, 53959-9107
RE: The tariff classification of a water softener tank from China
Dear Ms. Jordan:
In your letter dated June 26, 2024, you requested a tariff classification ruling.
The item under consideration is described as a fiberglass reinforced polyethylene (FRP) vessel for use with a water softening system. The device has a 2.5-inch threaded opening on the top for installation of the control valve and a reinforced base. Upon importation, the tank will be partially filled with water softening resin (roughly 50%) and may also include granular activated carbon filtration media. The tank will also be imported with an internal distribution pipe/riser pole assembly. The tank will be imported in one of the following three sizes depending on the customer needs: 10 inches by 54 inches, 9 inches by 48 inches, or 12 inches by 52 inches. When fully assembled, in conjunction with an automatic control valve, plumbing fittings, brine tank and when the fully manufactured system is installed in a plumbing system, this device will remove impurities from the water such as calcium, iron, manganese, magnesium, chlorine, chloramines and many other impurities that are found in the water supply.
In operation, when the complete system is assembled and installed, water from the source flows through the resin/filter media inside the tank. Periodically, the resin/media needs to be cleaned/regenerated using salt brine and water. The control valve on the top controls the flow of water and brine through the softener/purifier tank and automatically cleans the media using precise algorithms and controls. Once the cleaning cycle is complete, the control valve returns the system back into service mode (purifying mode). Without the additional components listed above, the FRP Tank (Softener/Purifier tank) is an unusable component with no ability to filter/purify or be connected to the plumbing.
Section XVI Note 2(b) states: other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529. We consider the FRP vessel, prefilled with resin and sometimes activated carbon, along with the internal distribution pipe, to be an essential part of a water softening system. The control head is attached directly onto the FRP vessel and along with the brine tank and some additional small plumbing parts, makes up a complete water softening system. The FRP vessel cannot be used for any other application.
Accordingly, as you suggest in your letter, the applicable subheading for the FRP vessel will be 8421.99.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8421.99.0140, 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., 9903.88.01, in addition to subheading 8421.99.0140, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division