U.S. Customs and Border Protection · CROSS Database
The country of origin of an automotive air filter
N352717 September 8, 2025 OT:RR:NC:N1:105 CATEGORY: Origin Anchalika Prachakool QAP Filter (Thailand) Co., Ltd. 350/40 Moo 6, Surasak Sriracha 20110 Thailand RE: The country of origin of an automotive air filter Dear Ms. Prachakool: In your letter dated August 21, 2025, you requested a country of origin ruling on automotive air filters. The items under consideration are described as automotive air conditioning filters, which are components of the automotive heating, ventilation, and air conditioning (HVAC) system designed to clean the air entering the vehicle’s interior. The devices filter out dust, pollen, mold, bacteria, and other airborne particles, improving the air quality inside the car. The filter is usually located behind the glove compartment or under the dashboard. The WT312021C and WT321043C models are rectangular versions of the filter with a frame holding the filtering material in place. The automotive air conditioning filters are assembled in Thailand using components from China and Thailand. The Thai components include the filter element (structural support and housing for the media), filter media, slitted media block, box, wood pallet, and other packaging materials. The Chinese components encompass the melt-blown efficiency layer, polyethylene terephthalates (PET) support layer, short and long side frames, adhesive, gasket, color box, and label. The assembly process occurs entirely in Thailand and includes seventeen steps. The process starts with non-woven composite processing, followed by cutting the media using a media slitting machine. Next, the non-woven fabric is slitted using a slitting machine. A media pleating machine then folds or pleats the filter media for the next step, shaping the filter element by utilizing a cooling channel. Functional element shaping then occurs using a heat curing machine. A worker then manually cuts the media using a slitting knife in preparation for the functional element self-sealing step which utilizes an ultrasonic welding machine. The process continues onward to the filter element shaping stage where a worker using a shaping tool forms the filter element. A bevel cutting machine then cuts the bevel into shape. The filter forming process continues with the application of the back gum using an adhesive injection machine, long and short side frame bonding using a bonding machine, gasket bonding and trimming, and spraying data code. Finally, the filter is wrapped in plastic using a laminating machine and sent along a conveying line for placement and packing in a cardboard box. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Regarding the origin of the automotive air filters, it is our opinion that the manufacturing and assembly process performed in Thailand, including the creation of the filtration media, transforms the Chinese articles into a complete automotive air conditioning filter. The Thai-origin filter media is the primary filtering component of the finished filters and is also the most expensive article. Accordingly, in our opinion, the country of origin of the WT312021C and WT321043C automotive air conditioning filters is Thailand, which is where the filter media is manufactured. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.