HS Code 8421.23 : Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for filtering or purifying machinery and apparatus for liquids, oil or fuel filters for internal combustion engines is 8421.23. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 2.5% [USITC HTS Tariff Schedule 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 84
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof
Heading 8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof
Subheading .23
.23
Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United States (USITC HTS 2026)
8421.23.00.00
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| D85848 | The tariff classification of an automotive oil filter from South Korea | 8421.23.0000 | 1999-01-05 | View Precedent D85848 → |
US National HTS Tariff Lines (8421.23)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 8421.23.00.00 | Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines | 2.5% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | No. |
💡 U.S. Free Trade Agreement (FTA) Duty-Saver
HTS General Note 3(c) EligibleMerchandise under HS 8421.23 may qualify for reduced or duty-free preferential rates under U.S. Free Trade Agreements (USMCA, KORUS, Australia FTA, Israel FTA, Chile FTA, etc.) when meeting statutory Rules of Origin:
| 10-Digit HTS | MFN Rate (General) | Preferential / FTA Rate (Special Program) |
|---|---|---|
| 8421.23.00.00 | 2.5% | A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement |
⚠️ GSP Statutory Caveat: Tariff preference codes A, A+, A* refer to the U.S. Generalized System of Preferences. GSP duty-free entry applies when GSP statutory authorization is currently in effect by U.S. Congress.
📜 Certificate of Origin Requirement: Preferential tariff treatment requires a valid Certificate of Origin demonstrating compliance with product-specific Rules of Origin (tariff shift or Regional Value Content). Eligibility is not automatic — verify origin rules at HTS General Note 3(c) Authority.
Informational lookup only — not legal, customs, or compliance advice. Verify official FTA eligibility with U.S. Customs and Border Protection (CBP) and a licensed customs broker before claiming preference on entry.
US 10-Digit Statistical HTS Breakout (8421.23)
1 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert
Heading 9903.88.03
If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.03). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.
| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 8421.23.00.00 | 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 | 2.5% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8421.11 | Subheading under Heading 8421 | HS 8421.11 undefined Duty & Entry Rules → |
| 8421.12 | Subheading under Heading 8421 | HS 8421.12 undefined Duty & Entry Rules → |
| 8421.19 | Subheading under Heading 8421 | HS 8421.19 undefined Duty & Entry Rules → |
| 8421.21 | Subheading under Heading 8421 | HS 8421.21 undefined Duty & Entry Rules → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 84 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines.
CBP CROSS Ruling Database (8421.23) ↗
Binding customs classification precedents for Heading 8421.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines?
Under WCO Harmonized System 2022 and United States (USITC HTS), Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines is classified under HS 8421.23 (Heading 8421, Chapter 84). The representative US MFN general duty rate is 2.5%.
How is HS 8421.23 distinguished within Heading 8421 (Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof)?
Heading 8421 covers Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof. Subheading 8421.23 specifically isolates Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8421.
What are the primary candidate subheadings related to HS 8421.23?
Related subheadings under Heading 8421 include 8421.11, 8421.12, 8421.19, 8421.21, 8421.22, 8421.29, 8421.31, 8421.32. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8421.23 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines?
Commercial shipments of Filtering or purifying machinery and apparatus for liquids, Oil or fuel filters for internal combustion engines with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8421.23?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 8421.23?
HS 8421.23 maps to NAICS code 336390 (Motor Vehicle Parts Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 8421.23?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 8421.23?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 8421.23?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 8421.23?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 8421.23?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
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