The tariff classification of a carbon cylinder block for bath water treatment system filters from India or Vietnam.

N037449 September 19, 2008 CLA-2-68:OT:RR:NC:SP:237 CATEGORY: Classification TARIFF NO.: 6815.10.000 Ms. Emily D. Chauvin 49-1Q Access Business Group International LLC 7575 Fulton Street East Ada, Michigan 49355 RE: The tariff classification of a carbon cylinder block for bath water treatment system filters from India or Vietnam. Dear Ms. Chauvin: In your letter dated September 2, 2008 you requested a tariff classification ruling. You provided a product specification sheet and a sample for our review. Your sample is being returned. SKU No. WSA2409A Carbon Block for Bath Water Treatment Systems is a molded carbon cylinder consisting of 60% activated carbon, 30% polyethylene, and 10% copper. The outside diameter is 4-1/4 inches, the inside diameter 2-1/4 inches and the length 6-1/2 inches. The article will be imported for use in water treatment system filters for baths and showers. The Explanatory Notes (EN) of the Harmonized Tariff Schedule constitute the official interpretation of the tariff at the international level. In your letter, you proposed a tariff classification under subheading 8421.99.0000, HTSUS, which provides for parts of filtering or purifying machinery and apparatus for liquids or gases. However, EN 38.12 excludes filter blocks of paper pulp, and other filtering elements (ceramics, textiles, felts, etc.) which are to be classified according to their constituent material. EN 38.02 (a) provides for activated carbon, usually in the form of fine powder or grains, obtained by treating vegetable, mineral or other carbon at high temperature in the presence of steam or other gases, or by dry calcination of cellulosic materials impregnated with solutions of certain chemicals. However, the cylinder is more than just activated carbon. The cylinder is a molded article manufactured from activated carbon (a water purifier), copper (a potent virucide), and polyethylene (a binder). EN 68.15 (1) provides for non-electrical articles of carbon, for example: filters; discs; bearings; tubes and sheaths; etc. Carbon imparts the essential character of the article. The applicable subheading for the carbon cylinder will be subheading 6815.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: non-electrical articles of graphite or other carbon (including articles of carbon fibers). The rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204- 554-1404. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 control number shown 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 Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division