CLA-2-59:OT:RR:NC:TA:350
Joseph R. Hoffacker
W.L. Gore & Associates, Inc.
295 Blue Ball Rd.
Elkton, MD 21921
RE: The tariff classification of a framed and sealed cooling filter from China or Germany
Dear Mr. Hoffacker:
In your letter dated November 21, 2013 you requested a tariff classification ruling.
A sample of the cooling filter was provided with your request. The sample is a large aluminum metal frame, approximately 24 inches by 24 inches, with a pleated filter media which you state is composed of two nonwoven textile layers laminated to an inner layer of cellular polytetrafluoroethylene (ePTFE). The filter media is sealed within the metal frame to be dust and water tight. These cooling filters will be used in outdoor electronics cabinets where small particle filtering will be performed by the filter media and water ingress is prevented by the frame, sealing material and the ePTFE layer. When they are used in conjunction with a fan they are capable of replacing heat-exchangers and air conditioners in these outdoor electronic cabinets.
In your September 13, 2013 letter, you laid out your reasoning why this cooling filter should be classified in subheading 8421.39.8015 (HTSUS) by application of GRI 1. You claim that this pleated and framed filter material does not meet the terms of Chapter 59 note 7 which covers technical use textiles, they are not machinery parts but rather free standing apparatus, they are not filtering elements by reason of being potted into a substantial frame, and they do not have the character of a textile article by virtue of the durable mitered frame which goes beyond the processes enumerated in Section XI note 7 covering made up textile articles. We disagree with your position.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes ("EN") to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
There is no dispute that the subject merchandise is performing a filtering function. You assert that the subject merchandise is properly classified in subheading 8421.39.8015, HTSUS, as other filtering or purifying apparatus for gases rather than in subheading 5911.90.0080, HTSUS, as other textile products for technical uses. Heading 8421, HTSUSA, specifically provides for "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof." Section XVI, Note 1(e) provides: "This section does not cover transmission or conveyer belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911)."
In addition, your position is that this three layer filter media itself is not a textile but rather a plastic. The stated construction of the media as a cellular plastic layer (ePTFE) combined with textile fabric (nonwovens) on both faces is excluded from classification in Chapter 39, as a plastic material. This exclusion can be found in the General EN to Chapter 39 under the heading Plastic and textile combinations, in the last paragraph.
Finally, your assertion that the Airflow CIT Case (Slip Op 11-136) applies here is not correct since that case dealt only with the filter media being imported as piece goods with no further processing, which was classified by Customs and Border Protection in subheading 5911.40.0000 (HTSUS) as straining cloth. It is the position of this office that the sample provided is a made up article of textile which has a technical use as a filter. We agree it is not filtering media, in the piece, of the kind covered by Airflow.
The applicable subheading for the Gore® Cooling Filter, part number CF5111163, will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile products and articles, for technical uses, specified in note 7 to this chapter: Other, Other. 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/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division