CLA-2:CO:R:C:G 083200 JMH
Lynda Burgess
Periphlex Inc.
5-5230 Finch Avenue East
Scarborough, Ontario M1S 4Z9
CANADA
RE: Super ScreenMate anti-glare filter
Dear Ms. Burgess:
Your letter of September 12, 1988 requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUSA) was referred to this office for a reply.
FACTS:
The "Super ScreenMate" is an anti-glare filter used on
computer video display units (VDU's). According to the marketing
literature, the anti-glare filters are manufactured "...with
nylon micro-monofilament fibers woven in an extremely regular
square weave pattern which results in a columnating grid
pattern." This fabric is then laminated to a plastic frame for
attachment to a screen of a video display unit.
ISSUE:
What is the proper classification under the HTSUSA for the
Super ScreenMate?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states in
part that "for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes..." The relevant heading in this case is
heading 5911, HTSUSA. Heading 5911 states:
5911 Textile products and articles for technical uses,
specified in note 7 to this chapter:
5911.90.00 Other
-2-
Chapter 59 Note 7(a) specifies that heading 5911 applies to
"[t]extile products in the piece, cut to length or simply cut to
rectangular (including square) shape..." Note 7(a)(iii)
specifically mentions straining cloth as one of the textile
products included in heading 5911. Explanatory Note 59.11(A)(3)
describes straining cloth, in part, as woven filter fabric used
for filtering purposes. These notes suggest that textile
products cut into rectangular shape and used for filtering
purposes may be covered within this heading.
Similarly, Explanatory Note (B) states "[a]ll textile
articles of a kind used for technical purposes... are classified
in this heading and not elsewhere in Section XI..." (B)(1)
states that any of the fabrics of (A) above which have been made
up (cut to shape, assembled by sewing etc.)...are included. This
note adds further evidence that this heading includes textile
fabrics cut to shape and used as a filtering device for
technical purposes.
This office also considers this filtering function a
technical use. Basically, the filter is used to ease the
operation of automatic data processing machines. It accomplishes
this task by filtering out glare and enabling the user to see the
screen better. This decreases eye strain and allows the user to
be more productive when using a VDU. Because of the frequent and
increasing use of VDUs, especially in technical fields, we are of
the opinion that this article is for technical use.
The Explanatory Notes for heading 5911 also state that this
heading "included, in particular, those textile articles which
are excluded from other headings and directed to heading 59.11 by
any specific provision of the Nomenclature (for example Note 1(e)
to Section XVI)." This note gives additional support that
textile articles of this kind are included therein.
HOLDING:
The Super ScreenMate anti-glare filter is properly
classifiable in subheading 5911.90.0000, HTSUSA. The rate of
duty is 7.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division