HQ 951068
APRIL 29 1992
CLA-2:CO:R:C:M 951068 JAS
Mr. Brian Donner
Research Products Corporation
P.O. Box 1467
Madison, Wisconsin 53701-1467
RE: Paint Arrestor Pad; Paint Overspray Collector; Filter
Media of Paper Used in Paint Spray Booth; Filtering and
Purifying Apparatus; Article of Paper; Headings 4823,
8421; GRI 3(a), HTSUS
Dear Mr. Donner:
In your letter of December 17, 1991, to the Customs office
in New York, you inquire as to the tariff classification of the
RP Paint Arrestor you propose to import into Canada. Your letter
and the samples you submitted were forwarded to this office.
Part 177 of the Customs Regulations (19 CFR Part 177),
describes the situations in which a ruling will be issued by the
U.S. Customs Service. It describes the situations in which a
ruling may be requested, the procedures to be followed in
requesting a ruling, and the conditions under which a ruling will
be issued. Generally, a ruling may be requested only with
respect to prospective transactions, that is, those which are not
already pending before a Customs Service office by reason of
arrival, entry, or otherwise. Rulings are not issued with regard
to exports from the United States.
For information purposes, however, we will address your
inquiry as if the merchandise were entering the Customs territory
of the United States from Canada.
FACTS:
The merchandise in issue is disposable paint overspray
collectors used in spraying booths to trap paint overspray
solids. The submitted samples are mats or pads measuring 20 x 25
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inches and 40 x 40 inches, to be inserted in metal frames in the
booth. Each consists of multiple layers of loosely woven fire
retardant Kraft paper stitched together. Pads that become
impregnated or loaded with paint are discarded in accordance with
appropriate EPA regulations. The merchandise is also available
in 45 inch wide rolls in three standard lengths which are hung
from the top of the booth.
You describe the merchandise as filters and suggest that the
provision for filtering and purifying machinery and apparatus, in
subheading 8421.39.00, Harmonized Tariff Schedule of the United
States (HTSUS), or the equivalent parts provision, represents the
proper classification. However, you have been advised by
Canadian Customs officials that the provision for filter paper
and paperboard, in subheading 4823.20, HTSUS, is the appropriate
classification for this merchandise entering Canada.
ISSUE:
Whether RP Paint Arrestors are provided for in Chapter 48
and/or in Chapter 84; if both, which of the competing provisions
is more specific.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
GRI 3(a) states in part that when goods are, prima facie,
classifiable under two or more headings, the heading which
provides the most specific description shall be preferred to
headings providing a more general description.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
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Heading 4823 provides, among other things, for paper,
paperboard, and other articles of paper pulp, paper and
paperboard. Relevant ENs on this heading, at p. 689, describe
filter paper and paperboard (folded or not). The notes state
that generally these are in shapes other than rectangular
(including square), such as circular filter papers and boards.
However, The Dictionary of Paper defines filter paper as a
porous, unsized paper made from cotton fiber or chemical wood
pulp or both, for filtering solid particles from liquids or
gases. For most purposes the pore size is carefully controlled
since this determines the speed of filtration and the size of
particles removed from the fluid (liquid or gas). Tea bag paper
and coffee filter paper are common types of filter paper. The
articles in issue are not filter paper for tariff purposes.
Heading 4823 does, however, include articles of paper pulp,
paper, and paperboard not covered by any of the previous headings
of [Chapter 48]. The paint arrestors are manufactured articles
of paper and, therefore, are prima facie provided for in heading
4823.
Heading 8421 is a provision for filtering and purifying
machinery and apparatus for liquids or gases, and parts thereof.
Relevant ENs at p.1182 indicate, in part, that gas filters and
purifiers are used to separate solid or liquid particles from
gases, either to recover products of value or to eliminate
harmful materials. Submitted literature describes open, partially
enclosed and enclosed spray booths, many of which use blowers and
exhaust apparatus. These booths are built to meet Occupational
Safety and Health Administration (OSHA) recommendations as to air
quality for operator safety. The proper draft pulls the solids
and vapors through the arrestors and away from the operator and
removes paint overspray before air in the spray booth is
exhausted to the atmosphere. Operating in this manner, these
articles function as filtering and purifying apparatus of heading
8421. The RP Paint Arrestors are prima facie provided for in
heading 8421.
HOLDING:
Pursuant to GRI 3(a), because heading 8421 describes the RP
Paint Arrestors by specific function, that heading provides a
more specific description for the merchandise than does heading
4823 which provides, among other things, for other paper and
other articles of paper. Actual classification of the
merchandise in pad form and in rolls is in subheading 8421.39.00,
HTSUS, other filtering or purifying machinery and apparatus for
gases.
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If qualifying as an originating good under the United
States-Canada Free-Trade Agreement, the merchandise would be
free of duty upon entry into the Customs territory.
Sincerely,
John Durant, Director
Commercial Rulings Division