CLA-2 CO:R:C:M 089524 DWS
Mr. Robert G. Wallen
Import Manager
Geo. S. Bush & Company, Inc.
590 Subway Terminal Building
417 South Hill Street
Los Angeles, CA 90013
RE: Classification of E Filter Screens
Dear Mr. Wallen:
This is in response to your letter of May 27, 1991, written
on behalf of your client, Toray Marketing and Sales America Inc.,
concerning the classification of E Filter Screens imported from
Japan, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The E Filter is a screen that fits over the screen of a CRT
to minimize glare and flicker to prevent eye strain. The filter
also controls static electricity, keeping the computer screen
shock free. A mounting bracket is attached so that the filter
can fit onto various types of displays. It blocks out
approximately 60 percent of visible light to prevent the eyes
from becoming tired and sore. The filter also shields against
harmful ultra-violet rays. The filter is principally made of
silicon-coated plastic and it also contains an anti-reflective
ceramic. The frame is made of PVC plastic.
ISSUE:
What is the classification of the E Filter Screen under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The broker for the importer claims that the filter is
classifiable under subheading 8529.90.3580, HTSUSA, which
provides for Parts suitable for use solely or principally with
the apparatus of headings 8525 to 8528: Other: Other: Other.
However, the E Filter is an accessory (emphasis supplied), not a
part, to a video monitor, which is included in heading 8528,
HTSUSA. Whether an article is part of another article depends on
the nature of the so-called "part" and its usefulness, function
and purpose in relation to the article in which it is designed to
serve. Kores Manufacturing Inc. v. United States, 3 CIT 178, 179
(1982), aff'd appeal No. 82-83 (C.A.F.C. 1983). Although the E
Filter is certainly useful to viewing a video display, it is not
essential to the operation of the display. In fact, the display
will work just as effectively without the filter. Its use is
merely for the prevention of strain to the display user's eyes.
Furthermore, the broker for the importer stated in a letter that
the filter "is not a part, but is an accessory . . ." Because
the filter is an accessory, it is precluded from classification
under subheading 8529.90.3580, HTSUSA.
The E Filter Screen is classifiable under subheading
9002.20.80, HTSUSA, which provides for Filters and parts and
accessories thereof: Other. As is stated in the provided
literature, the subject article is marketed as a filter and
indeed blocks out both ultra-violet and visible light.
We note NY Ruling Letter 863130, dated May 20, 1991, in
which a similar filter screen was classified under 9002.20.80,
HTSUSA. Also, in Headquarters Ruling Letter 084653, dated
September 13, 1989, a filter screen made of textile material was
classified under 5911.90.00, HTSUSA, because textile articles of
a kind used in machines, appliances or for other technical uses,
of textile material are precluded from classification in chapter
90 based on Chapter Note 1(a).
HOLDING:
The E Filter Screen is classifiable under subheading
9002.20.80, HTSUSA, which provides for Filters and parts and
accessories thereof: Other. The general, column one rate of duty
is 8.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division