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January 5, 1999

CLA-2-84:RR:NC:1:104 D85848


TARIFF NO.: 8421.23.0000

Mr. David M. Bennett
World One Enterprises, Inc.
5820 Canton Center Road Ste. 165
Canton, Michigan 48187

RE: The tariff classification of an automotive oil filter from South Korea

Dear Mr. Bennett:

In your letter dated December 11, 1998 you requested a tariff classification ruling.

The automotive oil filter is comprised of a filter, a housing, a base, a clamp, a base and o-rings. This particular automotive oil filter’s construction differs from that of current oil filters in that the housing is made of injection molded plastic rather than the conventional steel housing. The oil filter is intended for use with an internal combustion engine.

The applicable subheading for the automotive oil filter will be 8421.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Oil or fuel filters for internal combustion engines. The rate of duty will be 2.5 percent ad valorem.

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.


Robert B. Swierupski

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