CLA-2-84:OT:RR:NC:1:120
Mr. Robert Doyle
Affiliated Customs Brokers Limited
411 Rue des Recollets
Montreal, Quebec, H2Y1W3 Canada
RE: The tariff classification of the Siftek™ filter membrane system and filter membrane material (monofilament) from Canada
Dear Mr. Doyle:
In your letter dated January 22, 2009 you requested a tariff classification ruling on behalf of your client, Vaperma Inc.
You have requested a ruling on the Siftek™ filter membrane system and the filter membrane material used in the construction of that membrane system. A sample of the membrane material was submitted to this office with your ruling request and is being returned to you.
The filter membrane material consists of hollow monofilaments made of polyimide containing a small amount of glycerol. The hollow polymeric fibers are imported cut to length (72 inches) for incorporation into the Siftek™ steel tube. According to the figures provided with your request, the monofilaments measure slightly over 1 millimeter in outside diameter. The product you refer to as filter membrane material consists of the monofilaments. Note that the classifications provided in this ruling apply only when the filter membrane and filter membrane system are made of monofilaments that measure over 1 millimeter in outside diameter.
The Siftek™ monofilament is a membrane-like filter that allows for the capture and removal of water vapor from the vaporized source materials pumped through the steel tube in order to recover ethanol. The separation is driven by the steam’s partial pressure on either side of the membrane via the vacuum suction.
The Siftek™ membrane system consists of five bundles of the Siftek™ monofilament membranes wrapped in Kevlar and inserted in a steel tube (cartridge). These monofilament cartridges will be imported separately or 2-124 monofilament cartridges will be assembled together in one or more support racks with valves and control instruments. It is designed so that a 12 module rack fits on a single drop trailer assembled and wrapped in film. It is a plug and play unit, whereby one can unload, connect piping and wires and operate. The rack has the functionality of connecting the Siftek™ separation modules to the ethanol plant compressors and pumps (imported separately) allowing the mixture of water vapor and ethanol vapor produced by the process to be separated. The compressor creates the pressure of 30 PSI. The pressure is withheld by the hollow fiber. The “separation membrane” is separating the water vapor from the gas’ vapor but it needs the pressure from the compressor to function. Dewatered ethanol is then sent to a storage tank and the collected water steam is returned to the plant for reuse.
You suggest classification of the filter membrane material as parts of filtering or purifying apparatus in subheading 8421.99.0080 of the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Even if the filter membrane material is considered to be a part of the filtering and purifying apparatus, it is more specifically provided for as monofilaments of Heading 3916 of the HTSUS, and that specific provision prevails. Articles of Heading 3916 cannot be further worked. Once they are in cartridges they are excluded from Heading 3916.
You suggested classification of the Siftek™ filter membrane system as apparatus for filtering or purifying apparatus for gas separation in subheading 8421.39.8040 of the Harmonized Tariff Schedule of the United States (HTSUS). According to the Tariff Schedule, Section XVI, Note 4 it appears that the SIFTEK™ filter membrane system including the monofilament cartridges, racks, valves and control instruments without the pumps and compressors are an incomplete functional unit provided for in Heading 8421. Together, the components of the unit perform a gas separation function. GRI 2(a), HTSUS, states in part that incomplete or unfinished articles are to be classified as if complete or finished provided that, as imported, they have the essential character of the complete or finished article. As imported, the monofilament cartridges, part of the Siftek™ filter membrane system, imparts its essential character.
The applicable subheading for just the filter membrane material consisting of polyimide monofilaments bundled together for transportation purposes will be 3916.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked…of other plastics…monofilament. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Siftek™ filter membrane material consisting of polyimide monofilaments in cartridges will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery and apparatus for gases: Parts: Other: Other. The rate of duty will be free.
The applicable subheading for the Siftek™ filter membrane system including 2-124 polyimide monofilaments in cartridges, racks, valves and control instruments will be 8421.39.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other: Other: Gas separation equipment. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Denise M. Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division