CLA-2 RR:TC:FC 958821 RC
Area Service Director of Customs
35 West Service Road
Champlain, New York 12919
RE: Decision on Application for Further Review of Protest No.
0712-95-100686, filed July 13, 1995, concerning the
classification of filter tanks
Dear Sir:
This is a decision on a protest timely filed July 13, 1995,
against your decision in the classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of
articles entered from January through March 1995 consisting of
filter tanks.
FACTS:
The instant merchandise consists of high density
polyethylene filter tanks (tanks) designed to contain filtration
devices for swimming pools.
The protestant claims that the tanks should be classified in
subheading 8421.99.0040, HTSUSA, the provision for "Centrifuges,
including centrifugal dryers; filtering or purifying machinery
and apparatus, for liquids or gases; parts thereof: Parts:
Other, Parts of machinery and apparatus for filtering or
purifying water," free of duty as products of Canada.
You classified the tanks in subheading 3926.90.9890, HTSUSA,
the provision for "Other articles of plastics and articles of
other materials of headings 3901 to 3914: Other: Other:
Other," dutiable at 1.5 percent ad valorem.
ISSUE:
Whether the filter tanks fall into heading 8421, HTSUS, as
parts of filtering machinery, or in heading 3926, HTSUS, as other
articles of plastics.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 8421, HTSUSA, provides for "Centrifuges, including
centrifugal dryers; filtering or purifying machinery and
apparatus, for liquids or gases; parts thereof." The ENs to
heading 8421 state:
The heading does not, however, include filter funnels, milk
strainers, vessels, tanks, etc., simply equipped with
metallic gauze or other straining material, nor general
purpose vessels, tanks, etc., even if intended for use as
filters after insertion of a layer of gravel, sand,
charcoal, etc.
These tanks are not designed to be simply equipped with
metallic gauze or other straining material for their use. Their
use requires substantially more than the mere insertion of a
layer of gravel, sand, charcoal, etc. Each tank, while imported
empty, is specially designed to be fitted to an elaborate
filtration mechanism. The filtering mechanism will extend into
the tank and around a given side. The tank itself is incapable
of standing firm in an upright position; it requires additional
external support. The filtering mechanism and the tank must work
together. Neither is alone capable of accomplishing its purpose.
These filter tanks are not of the type excluded by the ENs
to heading 8421, that is, they are not tanks simply equipped with
metallic gauze or other straining material, nor "general purpose"
tanks. As such, we find that the tanks fall into heading 8421,
HTSUSA, the provision for "Centrifuges, including centrifugal
dryers; filtering or purifying machinery and apparatus, for
liquids or gases; parts thereof."
HOLDING:
The filter tanks fall into subheading 8421.99.0040, HTSUSA,
the provision for "Centrifuges, including centrifugal dryers;
filtering or purifying machinery and apparatus, for liquids or
gases; parts thereof. Parts: Other, Parts of machinery and
apparatus for filtering or purifying water," free of duty as
products of Canada (1995).
You are instructed to allow the protest in full. A copy of
this decision should be attached to the Form 19 to be returned to
the protestant.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated
August 4, 1993, Subject: Revised Protest Directive, this
decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entries in accordance with the decision must
be accomplished prior to mailing of the decision. Sixty days
from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, the Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division