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NY L80913

November 22, 2004

CLA-2-84:RR:NC:1:104 L80913


TARIFF NO.: 8421.99.0080

Mr. Craig M. Schau
Menlo Worldwide Trade Services
6940 Engle Road, Suite A
Middleburg Heights, OH 44130

RE: The tariff classification of a filter head from China

Dear Mr. Schau:

In your letter dated November 5, 2004 on behalf of Hydro-Gear you requested a tariff classification ruling.

The filter head/Product Number 50207 is a part of an hydraulic fluid filter used to extract impurities from hydraulic transmission fluids. It will be used in riding lawn mowers/tractors. The cast aluminum filter head is imported separate from the filter canister.

The sample will be returned to your office as per your request.

In your letter, you suggest classifying the filter head/Product Number 50207 in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: Parts: OtherOf other mowers, harvesting machines and threshing machines: Other. In this instance, one has to consider Additional U.S. Rule of Interpretation 1(c) which states, in part, that a provision for parts of an article covers products solely or principally used as a part of such article but a provision for parts shall not prevail over a specific provision for such part unless there is special language or context which otherwise requires. Simply put this means that a part of a part is more specifically provided for as a “part of a part” rather than as a “part of a whole”. As an example: A clutch which is part of a starter motor is classified as part of the motor rather than part of the automobile in which it will be used. Thus, the filter head in question which is part of an hydraulic fluid filter is classified as part of the filter rather than as part of the tractor in which it will be used.

The applicable subheading for the filter head/Product Number 50207 will be 8421.99.0080, HTS, which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: OtherOther. The 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 Robert Losche at 646-733-3011.


Robert B. Swierupski

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