U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
8421.21.0000
$135.6M 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 2026-05-01 · Updates monthly
The tariff classification of water filtering and treatment systems from France.
NY 870845 FEB 6 1992 CLA-2-84:S:N:N1:105 870845 CATEGORY: Classification TARIFF NO.: 8421.21.0000; 8543.80.9080 Ms. Beth Glover Trans-Border Customs Services, Inc. 856 Elmwood Avenue, Suite 200 Buffalo, N.Y. 14222 RE: The tariff classification of water filtering and treatment systems from France. Dear Ms. Glover: In your letter dated January 21, 1992 submitted on behalf of Saga Industrial Designs you requested a tariff classification ruling. The Sagaquip "Hydro Pur" is a water deodorizer, purifier and clarifer that is designed for residential use. It is attached inside the home to the general water supply pipe coming from the water meter. The system removes suspended particles, pesticides, bad odors and the taste of chlorine from the water by a combination of gravel and activated charcoal. The magnetic anti-scale unit uses permanent magnets to create an inductive field. This creates a magnetic cell through which water will flow and this contact polarizes the molecules contained in the water, thereby disrupting the normal crystallisation process of mineral salts such as calcium and magnesium. Once these salts have been physically modified in this way, they lose their ability to attach themselves to the lining of pipes and tanks. The applicable subheading for the "Hydro Pur" filtering system 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. The magnetic anti-scale units are classifiable under the provision for electric machines and apparatus, having individual functions, not specified or included elsewhere in the chapter: Other machines and apparatus: Other ... Other ... under subheading 8543.80.9080, HTS, dutiable at 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