CAL-2 CO:R:C:M 950873 AJS
Ms. Mary Rendall
Sales Coordinator
Toray Marketing & Sales (America), Inc.
1875 South Grant Street
San Mateo, CA 94402
RE: Reconsideration HQ 089524; Toray E Filter; Subheading
8473.30.80; Chapter 90, note 2(a); ENs 90.02; ENs 90.01; H.
Conf. Rep. No. 576; Brookside Veneers, LTD v. U.S.; Austin Chem.
Co. v. U.S.; Filter; Webster's Third New International
Dictionary; The Random House Dictionary of the English Language;
HQ 084653; Chapter 90, note 2(b); Chapter 90, General ENs (III).
Dear Ms. Rendall
This is in reply to your letter of December 17, 1991,
requesting reconsideration of HQ 089524 (7/12/91), which held
that the Toray E Filter was classifiable within subheading
9002.20.80, Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The E Filter is a screen type article that fits over the
screen of a computer monitor. It is designed to minimize glare
from the screen and thus reduce eye strain. The filter is
composed of a rectangular piece of acrylic framed by plastic
strips.
ISSUE:
Whether the subject filter is properly classifiable within
subheading 9002.20.80, HTSUS, which provides for "[l]enses,
prisms, mirrors and other optical elements, of any material,
mounted, being parts of or fittings for instruments or apparatus,
other than such elements of glass not optically worked . . .
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[f]ilters . . . [o]ther."; or classifiable within subheading
8473.30.40, HTSUS, which provides for "other" parts and
accessories of the machines of heading 8471.
LAW AND ANALYSIS:
Parts and accessories which are goods included in any of the
headings of Chapter 90, or of Chapter 84, 85, or 91 are in all
cases to be classified in their respective headings. Chapter 90,
note 2(a). Subheading 9002.20.80, HTSUS, provides for filters
and parts and accessories thereof. In HQ 089524, we concluded
that the subject filter is classifiable within this subheading.
Accordingly, the filter is precluded from classification as a
part and accessory by the application of the above legal note.
The applicability of subheading 9002.20.80, HTSUS, is
supported by the submitted literature. It states that the
subject filter is designed to eliminate light reflection, shield
against ultraviolet rays, and block visible light. The term
"filter" is not defined in the HTSUS. When this is the case, it
is presumed that Congress intended to apply the term's common and
commercial meaning. Brookside Veneers, LTD v. United States, 847
F. 2d 789 (1988). To ascertain the common and commercial meaning
of a term, dictionaries and other lexicographic authorities may
be consulted. Austin Chem. Co. v. United States, 835 F. 2d 1423
(Fed. Cir. 1987). The term "filter" is described as a trans-
parent material that transmits radiant energy (i.e., electro-
magnetic waves) of some wavelengths more freely than others, to
pass through something that partially obstructs, and a device for
eliminating light rays. Webster's Third New International
Dictionary, p. 850, (unabridged ed. 1986) and The Random House
Dictionary of the English Language, p. 531, (unabridged ed.
1983). The subject filter satisfies these descriptions. It is
made of a transparent material which allows some forms of light
to pass through while it partially obstructs and eliminates other
forms of light. Thus, the subject device satisfies the
description of a filter.
Our conclusion is further supported by a previous Customs
decision. In HQ 084653 (9/13/89), we addressed the classifi-
cation of an anti-glare filter which was similar to the subject
filter except that it contained a textile screen. That device
also blocked out light from the screen of a computer monitor. We
concluded that this type of device performed a filtering
function. Therefore, we consider this ruling instructive for
determining that the subject device also performs the function of
a filter.
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The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) state that heading 90.02 covers articles
referred to in item (D) of the ENs to heading 90.01 when in a
permanent mounting (viz., fitted in a support or frame, etc.)
suitable for fitting to an apparatus or instrument. ENs 90.02,
p. 1461 (1991). Item (D) refers to optical elements of any
material other than glass, whether or not optically worked (e.g.,
elements of plastic). ENs 90.01, p. 1459 (1991). The subject
filters satisfy these descriptions. Filters are enumerated as a
type of optical element within heading 9002, HTSUS. In addition,
the subject filters are made of a plastic, fitted in a frame and
suitable for fitting to a computer monitor. While the ENs are
not dispositive, they provide a commentary on the scope of each
heading and offer guidance for interpretation of the HTSUS. H.
Conf. Rep. No. 576, 100th Cong., 2D Sess., p. 549, reprinted in
1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Therefore, we
consider the above ENs instructive for concluding that the
subject filters satisfy the terms of subheading 9002.20.80,
HTSUS.
You claim that the subject filter is classifiable within
subheading 8473.30.80, HTSUS, as an accessory of a machine of
heading 8471 (i.e., a computer monitor). You cite Chapter 90,
note 2(b) in support of your claim. This note states "[o]ther
parts and accessories, if suitable for use solely or principally
with a particular kind of machine . . . are to be classified with
the machines, instruments or apparatus of that kind." However,
the subject filter is not an other part and accessory within the
meaning of this note. Instead, it is a part and accessory which
is a good included in heading 9002, HTSUS. As stated previously,
these types of parts and accessories are classified according to
Chapter 90, note 2(a). Consequently, resort to Note 2(b) for the
classification of the subject filter is not correct in this
instance.
This conclusion regarding the applicability of Note 2(b) is
additionally supported by the ENs which state that Note 2(b) does
not apply to parts or accessories which in themselves constitute
articles falling in any particular heading of Chapter 90.
Chapter 90, General ENs (III), p. 1457 (1991). The subject
filter satisfies this description. It is an accessory which
itself constitutes an article of heading 9002, HTSUS. The above
ENs further state that the optical elements of heading 90.02 are
to remain in this heading regardless of the instrument or
apparatus to which they are fitted. Thus, the fact that the
filter (i.e., an optical element) is designed to be fitted to a
computer monitor has no significance for classification purposes.
Accordingly, we find the above ENs supportive for determining
that Note 2(b) is inapplicable in this instance.
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HOLDING:
The Toray E Filter is properly classifiable within
subheading 9002.20.80, HTSUS, which provides for filters. HQ
089524 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division