In order to reduce supply chain costs, proper HS Tariff Classification needs to be
taken when it comes to adopting CTC method under the FTA.
In this article, I’m going to introduce how “Oil filter” is classified by the customs across the world.
Those classifying records are retrieved from each country’s Advanced ruling database.
Those information will be a great help to understand how customs might consider to classify.
Table of Contents
United Kingdom customs case
Reference:GB500688166
Classified HS code: 8421.23
Issuing date: 2009-10-09
Engine oil filter（cylindrical）made from knitted galvanized mild steel
Retrieved from:European Union Website
This product is classified as filtering machinery because it’s considered a part of filtering machinery.
German Customs case
Reference:DE20262 / 16-1
Classified HS code : 5911.90
Issuing date : 2017-5-8
Filter cartridge with an outer diameter of 7.6 cm and a height of 9.4 cm、 – of a lamella-like folded filter surface of a nonwoven fabric of spinning materials、A so-called clip made of apparently base metal、 – equipped internally with a so-called supporting fabric made of apparently base metal、 – assembled by assembling、 – is designed according to the application for a pressure oil filter for the filtration of transmission oil in a vehicle
Retrieved from:European Union Website
Even though It’s mainly used for filtration with equipment, it is classified as
“Textile products for technical uses” (HS code 5911.90),
because it’s not fully designed to fit apparatus for filtering or purifying water.
THINGS TO CONSIDER
Those two products are classified in different ways.
German Customs case is based on material based classification.
On the contrary, United Kingdom customs case is based on product purpose.
That difference comes from each Section and Chapter’s note,therefore filter’s HScode can not be classified by just its material.
