HS 842123 · Engine oil and fuel filters
Get the code right at quotation time, not at customs.
Misclassifying HS 842123 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Oil or petrol filters for internal combustion engines |
|---|---|
| Chapter | 84, Machinery and mechanical appliances |
| Industry segment | Industrial machinery |
| Chinese name | 内燃机过滤器 |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Hebei, Zhejiang, Jiangsu |
Buying notes
Spin-on and cartridge oil and fuel filters for automotive, industrial, marine, and stationary engines. Renqiu (Hebei) is the global filter capital; OE-spec product runs through Mahle-China, Mann-Hummel-China, Hengst-China and similar JV operations. Section 301 25%. OE part-number cross-reference matters more than dimensional fit because filtration efficiency (β-ratio at micron rating), bypass-valve setting, and anti-drainback diaphragm are invisible from the outside. The aftermarket is full of spec-cut filters that fit but underperform.
Common end uses
The applications that drive most of the global tonnage under this code.
- Automotive engine oil and fuel filters
- Heavy-duty truck and bus filters
- Construction-equipment and off-highway filters
- Marine engine and generator-set filters
- Stationary diesel-generator filters
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 841320 Hand pumps (non-power-driven)
Chapter 84, Hand pumps (non-power-driven). China VAT rebate 13%.
HS Code
HS 848210 Ball bearings
Chapter 84, Ball bearings. China VAT rebate 13%.
HS Code
HS 843149 Crane and lifting-machinery parts
Chapter 84, Crane and lifting-machinery parts. China VAT rebate 13%.
HS Code
HS 842489 Mechanical sprayers and dispersers
Chapter 84, Mechanical sprayers and dispersers. China VAT rebate 13%.
HS Code
HS 848130 Check (non-return) valves
Chapter 84, Check (non-return) valves. China VAT rebate 13%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.