U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8421.21.0000
$155.6M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of wastewater treatment units fromJapan.
NY 863779 JUN 25 1991 CLA-2-84:S:N:N1:105 863779 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Morgan Okada M. Bowers & Co., Inc. 521 Ala Moana Blvd. - No. 210 Honolulu, HI 96813 RE: The tariff classification of wastewater treatment units from Japan. Dear Mr. Okada: In your letter dated May 9, 1991 on behalf of SHHR Ventures you requested a tariff classification ruling. SHHR Ventures plans to import two treatment systems for wastewater: the HP3RC225-3U2 for continuous treatment, and the HP6TA090-3U for batch treatment. Both systems include sedimentation, aeration, disinfection and effluent chambers, screens, defoamers, and blowers that supply air to the microorganisms which consume organic materials, such as food, in the wastewater. The batch system is housed in one large tank, whereas the continuous one utilizes two tanks and a sedimentation chamber, all interconnected. The continuous system has a greater daily cubic capacity than the batch one. The applicable subheading for the HP3RC225-3U2 and HP6TA090- 3U wastewater treatment systems will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for water. 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