U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8421.21.0000
$135.6M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
30 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of a plasma sparker from Canada.
NY A80610 March 13, 1996 CLA-2-84:RR:NC:MA:104 A80610 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. David Moll Livingston International, Inc. 360 Delaware Avenue Buffalo, New York 14202-1610 RE: The tariff classification of a plasma sparker from Canada. Dear Mr. Moll: In your letter dated February 9, 1996 on behalf of Sparktec Environmental Inc. of Ontario, Canada you requested a tariff classification ruling. The Sparktec Plasma Sparker is a physical, non-chemical means of biofoul removal and contaminant reduction in water. The process known as electro-hydraulic cavitation uses an underwater plasma sparker to generate a powerful acoustic shock wave. The system works on the same principle as a spark plug. A voltage of 5,000 V at 25,000 Amps is impressed between two electrodes for approximately 400 micro seconds, producing a high energy plasma arc. The Sparker consists of three separate components connected through electrical cabling. The power supply unit includes the computerized control components, relay switches, transformers, and main power supply feeds. The capacitor bank with switch acts as the energy storage supply for the system plus the main switching assembly. The submersible assembly unit is installed into the water column providing the acoustic shock waves. The applicable subheading for the Sparktec Plasma Sparker will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery or apparatus for water. The rate of duty will be 2.3 percent. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert Losche at 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division