U.S. Customs and Border Protection · CROSS Database
The country of origin of automotive air conditioning filters
N355066 November 12, 2025 OT:RR:NC:N1:105 CATEGORY: Origin Pitchaya Pradabkaew QAP Filter (Thailand) Co., Ltd. 98/3 Moo 11, Nongbua, Bankhai Rayong 21120 Thailand RE: The country of origin of automotive air conditioning filters Dear Ms. Pradabkaew: In your letter dated October 21, 2025, you requested a country of origin ruling on automotive air filters. Descriptive literature was provided for our review. The items under consideration are described as automotive air filters, which are components of an 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 filters are usually located behind the glove compartment or under the dashboard. The WT213185TH, WT211166TH-2, and WT212094TH 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 Thailand and China. The Chinese components include the impregnated wood pulp fiber base paper, primary filter layer, hot melt adhesive, internal sealing adhesive, polyether polyol, isocyanate, polyester fiber, and packaging including the box and label. The Thai components consist of the filter element, slitted media block, filter media, and the remaining packaging including the outer box, cardboard, and paper angle beads. The assembly process occurs entirely in Thailand and includes eighteen steps. The process starts with the spray glue composite machine. Hot-melt adhesive is heated and melted in a glue tank, before the machine’s nozzle sprays the adhesive onto the surface of the carbon fabric substrate, i.e., the base material and polyethylene terephthalate (PET) non-woven fabric. It is then bonded to the polypropylene (PP) filter layer that forms the paper filter. After, the composite media is sent to a splitting machine to split the non-woven fabric into proper dimensions. Next, the filter media is sent through a humidifier which allows high temperature steam to facilitate the media to absorb moisture and soften. After, the media is sent for flow channel shaping using a press roller machine. This process creates reinforcing ribs for the media and distributes it into equal areas. The filter media continues to move onward for internal sealing adhesive injection, where adhesive is added to the edge of the filter to make the adhesive adhere strongly to the surface. A media pleating machine folds or pleats the filter media for the next step, shaping the filter element by utilizing a cooling channel. Using a slitting knife, a worker manually cuts the media from a three-dimensional filter block into small filter blocks of equal volume. The polyurethane (PU) mold continues onward to the thermostatic oven where it is baked. Next, the filter media is brought to a two-component adhesive injection machine where A (polyol) and B (isocyanate) PU adhesives are mixed to initiate a chemical reaction to create a strong, durable bond and rigid structure that is used to fix the pleated filter media within the frame. The filter forming process continues with the application of PU foam, element heating, flash trimming, pleating stabilization adhesive injection, and spraying of the 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 and filter element, when permanently combined with the PP filter layer and impregnated wood pulp fiber base paper, creates the primary filtering component of the finished filters. Accordingly, in our opinion, the country of origin of the WT213185TH, WT211166TH-2, and WT212094TH automotive air conditioning filters is Thailand, which is where the primary filtering component 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) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.