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
32 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 a water treatment system fromCanada.
NY 889108 September 2, 1993 CLA-2-84:S:N:N1:105 889108 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Joseph L. Giumentaro Ameri-Can Customhouse Brokers, Inc. Peace Bridge Plaza Buffalo, NY 14213-2488 RE: The tariff classification of a water treatment system from Canada. Dear Mr. Giumentaro: In your letter dated August 4, 1993 you requested a tariff classification ruling on behalf of Kenloch Co. The two water treatment systems, M4 and M5, will be sold for use at a swimming pool, but could also be employed at municipal water treatment plants, chemical and food processing plants and in the electronics and medical industries. The systems are based on treating water with ozone to remove impurities and deionize it. The systems include: ozone generators, various valves, motor-driven pumps, venturi injectors, ozone reactor tanks, injection fittings, check valves, needle valves, injection flow meters, residual off-gas destructors, U-tube systems, meters, control panels and other required electrical components. You indicate that all components will be made in the United States and Canada except for the ozone generator modules, which are manufactured in Scotland imported into Canada for incorporation in the systems. The applicable subheading for the M4 and M5 water 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. Goods classifiable under subheading 8421.21.0000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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