CLA-2 RR:CR:GC 961455 JAS
Port Director of Customs
9901 Pacific Highway
Blaine, WA 98230
RE: PRD 30 04-96-100796; Potable Water Fill/Flush Cart; Wheeled Apparatus Used to Flush and Disinfect Aircraft Water Systems; Filtering or Purifying Instruments and Apparatus, Heading 8421; Principal Purpose, Section XVI, Note 5; Chapter 84, Note 7; Articles of Iron or Steel, Heading 7326; Civil Aircraft Agreement
Dear Port Director:
This is our decision on Protest 3004-96-100796, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of water filtration apparatus for
passenger aircraft. The entry under protest was liquidated on
November 15, 1996, and this protest timely filed on December 4,
1996.
FACTS:
The merchandise under protest is a potable (drinkable) water
fill/flush cart. It is non self-propelled wheeled apparatus
designed to both flush/disinfect the water system aboard
passenger aircraft and provide filtered water for drinking and
cooking purposes. It consists of a chlorine mixing chamber,
inlet water supply and discharge hoses, valves and pressure
gauges, and backflow preventer, all in a sheet metal enclosure,
mounted on a 2-axle towable trailer. In the flush/disinfect
mode, water from a faucet enters the cart's mixing chamber
through the inlet hose, where it mixes with the chlorine, then
flushes away residues from the water storage tank. In a
subsequent operation, water again enters the cart, at 10 gallons
per minute, and passes through two permanently installed filters
as it fills the water storage tank with potable water.
- 2 -
The fill/flush cart was entered under subheading 8421.29.00,
HTSUS, as other filtering or purifying machinery and apparatus.
Articles so classified are eligible for duty-free entry under the
Agreement on Trade in Civil Aircraft (i.e., Civil Aircraft
Agreement), upon conformity with the law and applicable Customs
Regulations. On the belief that the fill/flush cart performed a
cleaning function, rather than a filtering function, and noting
that "cleaning" apparatus does not appear in the 8421 heading
text, you liquidated the entry as an article of iron or steel, in
HTS heading 7326. Protestant's representative now maintains that
the primary function of this apparatus is to provide filtered
water to the aircraft. Flushing and disinfecting the plane's
water system is claimed to be a secondary function.
The provisions under consideration are as follows:
7326 Other articles of iron or steel:
7326.90 Other:
7326.90.85 Other
* * * *
8421 [f]iltering or purifying machinery and apparatus, for liquids or gases;...:
8421.21.00 For filtering or purifying water
ISSUE:
Whether the potable water fill/flush cart is a good of
heading 8421.
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.
Pursuant to Section XVI, Note 5, HTSUS, the expression
"machine" means any machine, machinery, plant, equipment,
apparatus or appliance cited in the headings of chapter 84 or
- 3 -
85. Chapter 84, Note 7, HTSUS, states, in part, that a machine
which is used for more than one purpose is, for purposes of
classification, to be treated as if its principal purpose were
its sole purpose.
Because the fill/flush cart performs a filtering function
for purposes of heading 8421, it qualifies as machinery and
apparatus of that heading. Section XVI, Note 5, authorizes us to
substitute for the term "machine" machinery and apparatus, among
the other terms appearing in that Note. As its name denotes, the
cart operates to flush/disinfect an airplane's water system and
to fill the water storage tank with filtered water. These are
complementary functions. While cleansing the system necessarily
precedes refilling the water storage tank, the latter is the
raison detre for the apparatus. We conclude, therefore, that
filling the water storage tank with filtered water is the
fill/flush cart's principal purpose which, under Chapter 84, Note
7, is to be considered its sole purpose.
HOLDING:
Under the authority of GRI 1, the potable water fill/flush
cart is provided for in heading 8421. It is classifiable in
subheading 8421.21.00, HTSUS.
The protest should be ALLOWED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division