CLA-2-56:OT:RR:NC:TA:350
Ms. Karla Harrison
Tri-Dim Filter Corporation
93 Industrial Drive
Louisa, VA 23093
RE: The tariff classification of a pleated media filter packs, for various HVAC applications, from Korea.
Dear Ms. Harrison:
In your letter dated February 7, 2012, you requested a tariff classification ruling.
You submitted a sample of a pleated filter element that, according to your correspondence, is of a thermal bonded nonwoven construction (filament) and will be imported essentially in cut to size and shape units, needing only to be placed into a plastic housing before they can perform their filtration function. You state, specifically, that these elements are designed to filter dirt and dust particles in various HVAC applications. The instant sample measures about 12" x 11" x 1" (rectangular).
You suggested in an earlier correspondence that classification may be possible in tariff subheading 8421.39.8015, HTS, which provides for ... filtering or purifying machinery and apparatus, for liquids or gases. This tariff classification, however, would not be applicable following Section XVI, Note (e) which governs the tariff classification of products that fall in Chapter 84. It reads as follows: “this section does not cover transmission or conveyor belts of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911).” As this product is of a textile construction and has a technical application, i.e., HVAC filtration, classification is precluded from Chapter 84.
Accordingly, the applicable subheading for the product, in its imported condition, will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … textile products, and articles for technical use. The rate of duty will be 3.8 percent ad valorem.
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/.
You also asked why a ruling issued earlier concerning similar material (but unpleated and imported as roll goods) and requiring much more extensive processing before it can be used in filtration was classified in HTS subheading 5603.13.0090 which provides for nonwovens whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 70 g/m² but not more than 150 g/m². It is fundamental to Customs classification that products that need further processing other than minor trimming or finishing operations can not be classified as a finished article. Such, however, is not the case with the product that we now have before us in this ruling.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division