Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether filter elements used in agglomerators are classifiable under tariff heading 8421.23 as oil filters for internal combustion engines, or under tariff heading 8421.29 as other goods.
Analysis: The literature describing the product showed that an agglomerator combines fuel filtration with water separation, but the element itself performs the essential function of filtration. Water separation occurred through the filtering process, and the device remained a filter element rather than a distinct article falling outside the specific entry. The fact that the filter was installed away from the engine did not take it out of the scope of oil filters for internal combustion engines, because the heading did not require the filter to be physically inside the engine. A residuary heading could not be applied when the goods were specifically covered by the more specific tariff entry.
Conclusion: The filter elements were correctly classifiable under tariff heading 8421.23 and not under tariff heading 8421.29.