CLA-2-84:RR:NC:TAA:350 A88724
Mr. Jim Gallagher
Harry F. Long, Inc.
2975 Long Oak Circle, Suite 204
Eagan, MN 55121
RE: The tariff classification of ready to use filtration membranes of plastic film and nonwoven fabric, from Denmark.
Dear Mr. Gallagher:
In your letter dated October 17, 1996, on behalf of Nitro-Hudson, Inc., Hudson, WI, you requested a classification ruling. The additional information and sample requested have been received via mail and fax. We regret the delay in replying to this request.
You submitted representative samples along with an illustrative brochure, an invoice and a previous ruling for a similar product issued in 1988 under the prior TSUS tariff. You now request a binding classification under the present Harmonized Tariff Schedule.
The product in question is for membrane filtration used in your DSS SYSTEM. There are different types of membranes designed for specific types of filtration, however, these membranes are all of the same basic construction, varying slightly in composition and method of manufacture. The wide range of filtering applications cover, in part, water desalination, waste water treatment, proteins, enzymes, milk, juice, oil emulsions, antibiotics, coffee, biotechnical products, and so forth.
The product is composed of a nonwoven polyester or polypropylene textile base (0.23 mm thick in the submitted sample) which, by an aqueous die casting process is coated on the top surface with a particular plastic polymer substance, depending on ultimate application (the thickness of this layer varies, but is less than that of the nonwoven layer). The polymer of the submitted sample is of polysulfone, which is designed for ultra filtration membranes. The "plastic film" is made porous by chemical composition and adjusting physical properties such as temperature, humidity, etc.. It is this microporous plastic film that enables the filtration. Although the material is a coated nonwoven, the plastic film is microporous, which by Explanatory Note definition is regarded as cellular plastic. The Explanatory Notes also indicate that only if the essential character of the material is imparted by the nonwoven, the product is classifiable as a nonwoven. This is not so with this product. The material, as piece goods, is classifiable under Heading 3921 as plates, sheets or film of cellular plastic combined with textile material (Headquarters Ruling Letter 955991, Feb. 17, 1995). However, you have indicated in your correspondence that all the membranes will be imported cut and punched to various configurations for specific machines. They will be individually wrapped and kept moist by a glycerin solution in sealed foil packages.
You refer to Headquarters Ruling (080451 GJA , Jan. 28, 1988) on an Internal Advice request (IA 21/86) issued on similar membrane material. That ruling, classified the material, as piece goods, as nonwoven fabric, and as machine clothing when cut to specification. The ruling was correct based on the language of the tariff at that time. Under the present Harmonized System the language has appreciable changed the classification criteria for a number of products, this membrane being one of them.
Because this material is considered plastics in nature (Chapter 39) it cannot be classified as textile fabric for technical use under Heading 5911. Further, since it is cut to specification it is now considered classifiable as a part of the specific machine for which it was designed.
The applicable subheading for the cut membrane used in filtering or purifying water will be 8421.99.0040, and cut membrane used in filtering or purifying other liquids will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of machinery and apparatus for filtering or purifying water and other parts, respectively. The rate of duty will be 1.6 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884 or National Import Specialist Robert Losche at 212-466-5670.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division