The tariff classification of filter elements from Germany.

NY 863626 JUN 19 1991 CLA-2-84:S:N:N1:105 863626 CATEGORY: Classification TARIFF NO.: 8421.99.0080 Ms. Mary Anne O'Boyle Hoglund & Moyles, Inc. P.O. Box 66373 O'Hare International Airport Chicago, Il 60666 RE: The tariff classification of filter elements from Germany. Dear Ms. O'Boyle: In your letter dated May 14, 1991 you requested a tariff classification ruling. In an earlier letter, dated January 24, 1991, you asked for the classification of filter elements for cleansing hydraulic and lubricating fluids. These elements incorporated six different filter materials. We gave the classification of elements with three of these materials in ruling 859967 dated February 19, 1991, but stated we required samples of the other materials. You submitted two of them with your recent letter: P (Paper) and H (Hydroclean). The paper material is composed of 100% wood pulp fibers; the hydroclean material of 100% glass fibers fixed with acrylic resin binder. Items composed of these materials are not excluded from Chapter 84, Harmonized Tariff Schedule of the United States (HTS). Thus, the applicable subheading for the filter elements with Paper P and Hydroclean H filter materials will be 8421.99.0080, HTS, which provides for other parts of filtering machinery and apparatus. The rate of duty will be 3.9 percent ad valorem. 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