HS 842139 Other

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What products does HS 842139 cover?

This subheading covers other filtering or purifying machinery and apparatus for liquids or gases, not specifically enumerated in preceding subheadings of heading 8421. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes devices for filtering or purifying gases or liquids that do not fit into more specific classifications, such as air purifiers for general use, certain types of water filters not for drinking water, and gas purification systems for industrial processes. The key is that they perform a filtering or purifying function for gases or liquids.

What falls outside HS 842139?

The following products are excluded from HS 842139: machinery for filtering or purifying water for human consumption (often classified under 8421.21), oil or gas filters for internal combustion engines (typically 8421.31), and machinery for filtering or purifying air in specific applications like HVAC systems if they are considered part of a larger apparatus or have a more specific classification. For instance, a complete air conditioning unit with integrated filtration would not be classified here, nor would specialized laboratory filtration equipment that falls under other headings.

What are common classification mistakes for HS 842139?

A common error is misclassifying devices based on their intended use rather than their primary function. For example, a portable air purifier designed for personal use in a car might be incorrectly classified if its primary function is air purification and it doesn't fit a more specific subheading. Another mistake involves overlooking the specific exclusions in the Explanatory Notes, such as mistaking industrial gas scrubbers for general gas purifiers. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the heading and any relative section or chapter notes, is crucial.

How should importers classify products under HS 842139?

The correct procedure for classifying products under HS 842139 involves a thorough examination of the product's design, function, and materials, comparing these against the WCO Explanatory Notes and the specific wording of the tariff schedule. Importers and customs brokers should consult the official tariff schedules of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and consider the specific purpose of the filtering or purifying apparatus. If the product is for filtering or purifying gases or liquids and is not explicitly covered by a more specific subheading within 8421, then 8421.39 is likely the correct classification.

How is the duty calculated for products under HS 842139?

A shipment of 100 units of a portable air purifier, each weighing 2 kg and declared at a customs value of $30 per unit (total value $3,000), would attract a US duty of $150. This is calculated using the MFN duty rate of 5% ad valorem, applied to the total declared value: 5% of $3,000 = $150. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8421.39.9000.

Which trade agreements reduce duties for HS 842139?

Several free trade agreements may reduce the applicable duty rate for HS 842139, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a 0% duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free entry for eligible products from designated developing countries, often requiring a GSP Form A. For goods originating in the European Union, the EU-US Trade Agreement (though currently limited in scope) or other bilateral agreements might apply, potentially reducing duties to Free, with documentation like an EUR.1 movement certificate or an origin declaration on the invoice being required depending on the specific agreement and jurisdiction.

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