CLA-2-59:OT:RR:NC:TA:350
Terry Muszak
3M Canada Company
300 Tartan Drive, TB1-POD
London, ON Canada N5V 4M9
RE: The tariff classification of the 3M™ Hydrogen Fluoride Cartridge/Filter 7093C/37173 (sku number 70071401262), from Canada
Dear Mr. Muszak:
In your letter received May 5, 2014, you requested a tariff classification ruling.
A sample was submitted with your request letter. In your letter and the descriptive literature provided, this product was described as being used with the various 3M™ half and full facepiece respirators to provide protection against oil and non-oil based particles. They will be used in a variety of applications including welding, brazing, torch cutting, metal pouring, soldering, and exposure to lead, asbestos, cadmium, and arsenic. These filters will be imported separately from the respirators.
In your letter you propose the tariff classification of this filter is proper in tariff subheading 8421.39.8090, HTS, which provides for “Filtering or purifying machinery and apparatus for gases: Other, Other”, however, this is not correct. Specifically, Section XVI, note 1(e) which governs the classification of products in Chapter 84 of the tariff, states that "this section does not cover transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (heading 5911)." Per Section XVI, Note 1 (e), this section does not cover other articles of textile material for technical uses (heading 5911). Since the articles in question are considered to be other textile material performing a filtering function, they are precluded from classification in heading 8421 by virtue of this note.
Accordingly, the applicable subheading for the 3M™ Hydrogen Fluoride Cartridge/Filter 7093C/37173 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