CLA-2-90:OT:RR:NC:1:405
Mr. Terry Muszak
3M Canada
300 Tartan Drive, TB1-POD
London, ON N5V 4M9
Canada
RE: The tariff classification of the 3M™ High Efficiency Particulate Filter (HE) GVP-440 from Canada
Dear Mr. Muszak:
In your letter dated April 10, 2014, you requested a tariff classification ruling.
The 3M™ High Efficiency Particulate Filter (HE) GVP-440 sku number 70070515682 is designed for use with the GVP-Series Powered Air Purifying Respirator (PAPR). The filter will be imported separately from the respirator. The filter is used with the 3M™ GVP belt-mounted powered air purifying systems to help provide high efficiency respiratory protection in environments containing particulates. The GVP-Series PAPR can be used for a variety of applications, e.g., facility maintenance, painting and sanding in industries such as mining, military maintenance, automotive, manufacturing and transportation. You state that the filter is not interchangeable with other types of respirators.
In your letter, you suggest classifying this filter in subheading 8421.39.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other …Other. Alternatively, you propose classification in (1) subheading 8421.99.0080, HTSUS, which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other … Other or (2) subheading 9020.00, HTSUS, which provides for Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof.
Separately imported parts and accessories, if identifiable as suitable for use solely or principally as parts or accessories of a device of Chapter 90 are classified in Chapter 90 if not excluded from said chapter by Chapter 90, Note 2(a) or by HTSUS Additional US Rule of Interpretation 1(c). From the information supplied, these items are suitable for use solely or principally with respirators of Chapter 90. Regarding Note 2(a) to Chapter 90, although the filters, per se, appear to be described by heading 8421, HTSUS, Chapter 84, Note 1(c), which governs the classification of products in Chapter 84 of the tariff, states that this chapter does not cover “Laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020).
The sample you submitted was sent to the Customs Laboratory for analysis. Regarding the filter’s composition, Customs Laboratory Report NY 20140678 states that the filter is “a mat of non-woven glass fibers. The glass fibers have an organic coating that is 6% of the weight (not including the glue).” Based upon its composition, we have determined that the filter under consideration is described by heading 7019, HTSUS, which provides for Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics). By virtue of Chapter 84, Note 1(c), the filter is excluded from Chapter 84. Classification in heading 8421, HTSUS, is precluded and as a result, Note 2(a) to Chapter 90 does not exclude the filter from classification in Chapter 90.
Chapter 90, Note 1(e) states that this chapter does not cover “Goods of heading 7007, 7008, 7011, 7014, 7015 or 7017”. It is noted that unlike Chapter 84, Note 1(c), Chapter 90, Note 1(e) does not exclude heading 7019, HTSUS. Based on Additional U.S. Rule of Interpretation 1(c), the provision for parts and accessories of appliances of Heading 9022 takes precedence over the provision for articles of glass fiber in heading 7019, HTSUS as the language of heading 7019, HTSUS, does not constitute a “specific provision”.
The applicable subheading for the 3M™ High Efficiency Particulate Filter (HE) GVP-440 sku number 70070515682 will be 9020.00.9000, HTSUS, which provides for Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: Other. The rate of duty will be 2.5 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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division