The tariff classification of fuel tank strainer for a mini-excavator.

NY K83392 March 4, 2004 CLA-2-84:RR:NC:MM:106 K83392 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Ms. Karin Bogue Komatsu America Corporation Ripley Parts Operation 101 N. Industrial Rd. Ripley, TN 38063 RE: The tariff classification of fuel tank strainer for a mini-excavator. Dear Ms. Bogue: In your letter dated February 18, 2004, you requested a tariff classification ruling. You submitted a drawing with your request. The article in question is a plastic fuel strainer, designated part 22L-04-21171. This fuel strainer is used in the fuel tank of a Komatsu mini-excavator, model PC35MR-2. You state that after reviewing the Explanatory Notes and rulings containing the term "strainers", you are uncertain as to whether or not it is appropriate to classify a strainer under heading 8421, Harmonized Tariff Schedule of the United States, (HTS). NY ruling 857327 of October 15, 1990 dealt with the classification of filters, combination filter/strainers and strainers. The combination filter/strainers were considered to be composite goods. Since neither the filter nor the strainer were considered to impart the essential character to the goods under GRI 3(b), the goods were classified in heading 8421 by virtue of GRI 3(c), the heading which occurs last in numerical order. In addressing the classification of the strainer that did not include a filter, the ruling indicated that the strainer is not a filter for tariff purposes since strainers are excluded by the first paragraph of Section (II) of the Explanatory Notes to heading 8421, (page 1444 in the current version of the ENs). The applicable subheading for the fuel strainers will be 8431.49.9040, HTS, which provides for other parts of backhoes, shovels, clamshells and draglines: other. The general rate of duty will be free. 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 Patrick J. Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division