CLA-2 CO:R:C:G 086936 JMH
Bruce N. Shulman, Esq.
Stein Shostak Shostak & O'Hara
1101 Seventeenth Street, N.W.
Suite 806
Washington, D.C. 20036-4704
RE: Revocation of Headquarters Ruling Letter 082609, aquarium
filter cartridges
Dear Mr. Shulman:
In accordance with Customs Regulation 177.9(d), Headquarters
Ruling Letter 086209 (HQ 086209), dated April 26, 1989,
concerning certain aquarium filter cartridges has been found to
be in error and is revoked. This ruling letter reflects Customs
position at this time.
FACTS:
The articles in question are filter cartridges for use in
aquariums. The filter cartridges are imported by Ginger Products
Co. The source country is not indicated.
The subject cartridges are composed of two pieces of non-
woven polyester fiber fabric. The two pieces' have inner sides
which are heat sealed onto a plastic frame, forming a pouch. The
pouch contains carbon and zeolite. The carbon functions to
remove odors and most gases from the aquarium. The zeolite acts
as an ion exchanger to neutralize ammonia in the aquarium water.
In order to function as an aquarium filter, the cartridge is
inserted into a plastic housing. This housing is then placed on
the side of an aquarium. The housing contains an energizer which
is activated by connection to an electrical outlet.
ISSUE:
Whether the aquarium filter cartridge is a filtering
apparatus or a part of a filtering apparatus within heading 8421,
Harmonized Tariff Schedule of the United States (HTSUSA).
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LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, 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 and...according to the
following provisions..."
The applicable heading in this instance is heading 8421,
HTSUSA, which describes "Centrifuges, including centrifugal
dryers; filtering or purifying machinery and apparatus for
liquids and gases; parts thereof..." There are three possible
subheading classifications within heading 8421. These three
subheadings describe:
8421.21.00 Filtering or purifying machinery and
apparatus for liquids...
8421.39.00 Filtering or purifying machinery and
apparatus for gases..Other...
8421.99.00 Parts...Other...
GRI 6, HTSUSA, one of the "following provisions" mentioned
in GRI 1, requires that GRI 1 through GRI 5, HTSUSA, be utilized
for subheadings as they would for headings. Therefore, under GRI
1 the filter cartridges must meet the terms of the subheadings.
For classification within subheadings 8421.21.00 or
8421.39.00, the filter cartridges must be "machinery or
apparatus." Chapter 84, HTSUSA, is within Section XVI, HTSUSA,
making the Section XVI notes applicable to this classification.
Section XVI, Note 5, HTSUSA defines "machine" as "any machine,
machinery, plant, equipment, apparatus or appliance cited in the
headings of chapter 84 or 85." This note indicates that the term
"apparatus" means a working unit, an article which is able to
complete its purpose by itself.
The filter cartridges fit within a plastic housing. Without
this housing the cartridges cannot perform their filtering
function. It is the opinion of this office that the filter
cartridges are not filtering apparatus, but are parts of
filtering apparatus. Therefore, the appropriate classification
is within subheading 8421.99.00, as "...filtering or purifying
machinery and apparatus, for liquids or gases; parts
thereof...Parts... Other..."
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HOLDING:
The term "apparatus" means a working unit, an article which
is able to complete its purpose by itself. The aquarium filter
cartridges must be used with a plastic housing. Therefore, they
are not "apparatus" since they cannot perform their filtering
function alone.
The aquarium filter cartridges are parts of filtering
apparatus. The appropriate classification is within subheading
8421.99.00, as "...filtering or purifying machinery and
apparatus, for liquids or gases; parts thereof...Parts...
Other..."
Sincerely,
John Durant, Director
Commercial Rulings Division