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NY L80914




November 24, 2004

CLA-2-84:RR:NC:1:104 L80914

CATEGORY: CLASSIFICATION

TARIFF NO.: 8421.29.0065

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

RE: The tariff classification of hydraulic fluid filters from China

Dear Mr. Schau:

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

The hydraulic fluid “filters”/Product Numbers 51394, 51563 and 52114 are used to extract impurities from hydraulic transmission fluids. They will be used in riding lawn mowers/tractors. Upon examination of the submitted sample of Product Number 51394, it appears that what is described in your letter as the “filter” is the filter canister without its filter head. After importation, the hydraulic fluid “filter” (or filter canister) is attached to the filter head by threading the filter canister onto the filter head assembly. The filter canister is imported separate from the filter head.

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

In your letter, you suggest classifying the hydraulic fluid “filters”/Product Numbers 51394, 51563 and 52114 in subheading 8421.99, Harmonized Tariff Schedule of the United States (HTS), as parts of filtering and purifying machines and apparatus. General Rule of Interpretation 2(a) states, in part, that a heading shall include articles imported incomplete or unfinished provided such articles have the essential character of the complete or finished article. As imported, the filter canisters have the "essential character" of complete or finished hydraulic fluid filters as required by GRI 2(a). Thus, they are classifiable in the provision for filters, not as parts.

The applicable subheading for the hydraulic fluid filters/Product Numbers 51394, 51563 and 52114 will be 8421.29.0065, 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: OtherOther: Other. 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.

Sincerely,

Robert B. Swierupski
Director,

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