CLA-2 CO:R:C:T 089198 HP
Mr. Thomas C. Lloyd
Customs Administrator
3M
Customs/Import 3M Transportation Dept.
3M Center
P.O. Box 33250
St. Paul, MN 55133
RE: Filtration cartridge for liquid magnetic dispersion of
video tape coating, of textiles, plastics, and glass, is a
part of filtering machinery, not a textile article for
technical uses.
Dear Mr. Lloyd:
This is in reply to your letter of March 8, 1991, to our
New York office. That letter concerned the tariff
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of filter cartridges,
produced in Japan.
FACTS:
The merchandise at issue consists of an "HT Filter
Cartridge." The cartridge comes in both 10" and 30" lengths,
are cylindrical in shape, and are available in several micron
ratings. The filter cartridge is constructed, from outside
in, of an outer tube of polyethylene (plastics), pre-filter
media of polypropylene (textiles), filter media of
polypropylene (textiles), filter media of fiberglass (glass),
inner tube of polypropylene (plastics), and a support mesh of
polypropylene. A foamed gasket of polyethylene (plastics) is
placed on both ends of the cartridge.
The filters are used in the manufacturing (coating)
process of video tape. They filter liquid magnetic
dispersion. The filter cartridge fits inside a filter
housing. You have suggested that the filter cartridge should
be classified under subheading 5911.90.0000, HTSUSA, as a
textile article for technical uses.
ISSUE:
Whether the filter cartridge is correctly classified as a
part of filtering machinery or as a textile article for
technical uses?
LAW AND ANALYSIS:
Heading 8421, HTSUSA, provides for, inter alia, filtering
or purifying machinery and apparatus, for liquids or gases,
and parts thereof. The Explanatory Notes (EN) to the HTSUSA
constitute the official interpretation of the tariff at the
international level. While not legally binding, they do
represent the considered views of classification experts of
the Harmonized System Committee. It has therefore been the
practice of the Customs Service to follow, whenever possible,
the terms of the Explanatory Notes when interpreting the
HTSUSA. The EN to this heading states that
the heading covers filters and purifiers
of all types (physical or mechanical,
chemical, magnetic, electro-magnetic,
electrostatic, etc.).
* * *
PARTS
Subject to the general provisions
regarding parts (see the General
Explanatory Note to Section XVI), the
heading covers parts for the above-
mentioned types of filters and purifiers.
The filter cartridge is apparently classifiable in
heading 8421, HTSUSA. Note 1(e) to Section XVI, HTSUSA,
however, excludes from classification therein "articles of
textile materials for technical uses (heading 5911)."
Heading 5911, HTSUSA, provides for articles of textile
materials for technical uses.
The textile products and articles of
this heading present particular
characteristics which identify them as
being for use in various types of
machinery, apparatus, equipment or
instruments or as tools or parts of tools.
The heading includes, in particular,
those textile articles which are excluded
from other headings and directed to
heading 59.11 by any specific provision of
the Nomenclature (for example Note 1(e) to
Section XVI)....
* * *
The textile articles of this heading
may incorporate accessories in other
material provided the articles remain
essentially articles of textile.
Continuing the rationale of the closing sentence, if the
nontextile portions of the filter cartridge cause the
cartridge to no longer essentially remain a textile article,
the Note 1(e) exclusion from Section XVI, HTSUSA, would not
apply.
The textile portions of the filter cartridge comprise the
"pre-filter media" and the "filter media." The fiberglass
portion comprises the "main filter media." The drawing
accompanying your submission notes that the single fiberglass
filter media is layered between the textile pre-filter and
filter media. "But there are other types [of filter
cartridges] which two or three fiber glasses are layered.
That is due to the micron grade."
It is clear from examination of the sample and
accompanying literature, and consultations with our Office of
Laboratories & Scientific Services, that the fiberglass filter
media serves a function at least as important as the textile
filter media. Both impart critical filtering properties at
the various stages of the liquid magnetic dispersion process.
It is our opinion, therefore, that the filter cartridge is not
essentially an article of textile, Note 1(e) to Section XVI,
HTSUSA, does not apply.
As we stated above, heading 8421, HTSUSA, provides for,
inter alia, parts of filtering machinery. Note 1(c) to
Chapter 84, HTSUSA, excludes from Chapter 84, inter alia,
machinery, appliances or other articles for technical uses or
parts thereof, of glass. Therefore, if the filter cartridge
is considered an "article of glass," it is not classifiable in
heading 8421, HTSUSA.
The EN to Chapter 84, HTSUSA, enlightens us as to the
intended application of Note 1(c) to Chapter 84, by stating:
Since ... machinery and appliances
and parts thereof, of glass (heading 70.19
or 70.20) are excluded from this Chapter,
it follows that even if a machine or
mechanical appliance is covered, because
of its description or nature, by a heading
in this Chapter it is not to be classified
therein if it has the character of an
article of ... glass.
This applies, for example, to
machines, mechanical appliances or
apparatus of ... glass, incorporating
components of minor importance of other
materials, such as stoppers, joints, taps,
etc., clamping or tightening bands or
collars or other fixing or supporting
devices (stands, tripods, etc.).
On the other hand, the following are,
as a rule, to be taken to have lost the
character of ... machinery or appliances
and parts thereof, of ... glass:
(i) Combinations of ... glass components
with a high proportion of other
materials (e.g., of metal); also
articles consisting of a high
proportion of ... glass components
incorporated or permanently mounted
in frames, cases or the like, of
other materials.
Following this explanation, the filter cartridge clearly
has lost the character of an article of glass. Not only is
the cartridge a combination of glass with a high proportion of
other materials (textiles and plastics), the fiberglass filter
media is incorporated within the hard plastic out tube and
foamed gaskets. The exclusion described by Note 1(c) to
Chapter 84, HTSUSA, is therefore not applicable, and the
merchandise is correctly classifiable in heading 8421.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 8421.99.0080, HTSUSA, as
centrifuges, including centrifugal dryers; filtering or
purifying machinery and apparatus, for liquids or gases; parts
thereof, parts, other, other. The applicable rate of duty is
3.9 percent ad valorem.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division