CLA-2 CO:R:C:M 088426 DWS
Mr. Robert E. Burke
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, IL 60601
RE: Filtration Replacement Parts
Dear Mr. Burke:
This is in response to your letter of December 5, 1991,
concerning the classification of filtration replacement parts
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The imported merchandise consists of a set of replacement
parts for filtration machines or modules. These modules are
primarily used to filter milk products, although they may also be
used to filter blood, pharmaceuticals and sludge. The set of
parts is comprised of filter membranes, passage rings, and lock
rings. When assembled together with a plastic support plate,
these parts constitute a self-contained, self-functioning filter
unit. The two filter membranes are fastened on both sides of a
support plate through the use of the lock rings and passage
rings. The module is made of several of these filter units,
sandwiched on top of one another. The filter units are connected
and supported by distribution rings, spacers and other
components.
The number of filter units within each filter module varies
depending on the material to be processed, in that the quantity
or viscosity of material determines the number of filter units
inserted within the filter module. The actual filtering is
accomplished by the membrane, itself made of nonwoven material
composed of man-made fibers. The fibers are spun-bound in three
layers by a calendering process. The heat and pressure generated
during calendering gives the membrane its shiny appearance.
After the nonwoven fabric is created, it is coated with a plastic
substance on one side. The lock rings, passage rings, and
support plates are made of plastic.
ISSUE:
What is the classification of the set of replacement parts
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.
Because the replacement parts exist as a set, one must look
to GRI 3(b) for guidance. GRI 3(b) provides:
Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the
material which gives them their essential character, insofar
as this criterion is applicable.
As it is acknowledged that the replacement parts constitute a set
put up for retail sale, the next determination to be made is the
essential character of the set. Counsel for the importer agrees
that it is the membrane that imparts the character of the set.
The membrane is the part that does the actual filtering within
the filtration module. Therefore, it is the membrane that
imparts the essential character of the replacement part set.
Counsel for the importer claims that the set is classifiable
under heading 8421, HTSUSA, which provides for filtering
machines and apparatus and parts thereof. However, Section XVI,
Note 1(e) states that the section does not cover "other articles
of textile material for technical uses." The filtration membrane
falls under this exclusion in that it is a textile article for a
technical use (filtration). Because of the exclusion, the
replacement parts are not classifiable under heading 8421,
HTSUSA.
Counsel also argues that since the replacement parts are
parts, rather than materials, they should be classifiable under
heading 8421, HTSUSA. No one disputes the fact that the
replacement parts are parts for classification purposes. In
fact, that is how they are described. However, the issue of
whether they are parts is irrelevant in this case, due to the
Note 1(e) exclusion.
The parts are classifiable under heading 5911, HTSUSA, which
provides for Textile products and articles, for technical uses.
Note 7(b) to Chapter 59 states that "Heading 5911 applies to the
following goods, which do not fall in any other heading of
Section XI:
Textile articles (other than those of headings 5908 to 5910)
of a kind used for technical purposes (for example, textile
fabrics and felts, endless or fitted with linking devices,
of a kind used in papermaking or similar machines [for
example, for pulp or asbestos-cement], gaskets, washers,
polishing discs and other machinery parts."
The set of replacement parts fits squarely under heading 5911,
HTSUSA. As has been noted, the membrane is a textile material
used for a technical purpose. Counsel argues for a limited
interpretation of Note 7(b) by stating that it is limited to
textile materials used in papermaking or similar machines. That
analysis is incorrect. The example given in Note 7(b) is not
exhaustive, but merely illustrates an example of what is to be
included in heading 5911. Furthermore, the example of
papermaking machines modifies the "textile fabrics" language of
Note 7(b), not the "textile articles" language. If counsel's
interpretation were adopted some of the language of Note 7(b)
would have no meaning.
HOLDING:
The set of filtration replacement parts is classifiable
under subheading 5911.90.00, HTSUSA, which provides for Textile
products and articles, for technical uses, specified in note 7 to
this chapter: Other. The general, column one rate of duty is 7.5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division