HQ 0951068 - Paint Arrestor Pad; Paint Overspray Collector; Filter Media of Paper Used in Paint Spray Booth; Filtering and Purifying Apparatus; Article of Paper; Headings 4823, 8421; GRI 3(a), HTSUS - United States International Trade Commision Rulings

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HQ 951068

APRIL 29 1992

CLA-2:CO:R:C:M 951068 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8421.39.00, HTSUS

Mr. Brian Donner
Research Products Corporation
P.O. Box 1467
Madison, Wisconsin 53701-1467

RE: Paint Arrestor Pad; Paint Overspray Collector; Filter Media of Paper Used in Paint Spray Booth; Filtering and Purifying Apparatus; Article of Paper; Headings 4823, 8421; GRI 3(a), HTSUS

Dear Mr. Donner:

In your letter of December 17, 1991, to the Customs office in New York, you inquire as to the tariff classification of the RP Paint Arrestor you propose to import into Canada. Your letter and the samples you submitted were forwarded to this office.

Part 177 of the Customs Regulations (19 CFR Part 177), describes the situations in which a ruling will be issued by the U.S. Customs Service. It describes the situations in which a ruling may be requested, the procedures to be followed in requesting a ruling, and the conditions under which a ruling will be issued. Generally, a ruling may be requested only with respect to prospective transactions, that is, those which are not already pending before a Customs Service office by reason of arrival, entry, or otherwise. Rulings are not issued with regard to exports from the United States.

For information purposes, however, we will address your inquiry as if the merchandise were entering the Customs territory of the United States from Canada.

FACTS:

The merchandise in issue is disposable paint overspray collectors used in spraying booths to trap paint overspray solids. The submitted samples are mats or pads measuring 20 x 25
inches and 40 x 40 inches, to be inserted in metal frames in the booth. Each consists of multiple layers of loosely woven fire retardant Kraft paper stitched together. Pads that become impregnated or loaded with paint are discarded in accordance with appropriate EPA regulations. The merchandise is also available in 45 inch wide rolls in three standard lengths which are hung from the top of the booth.

You describe the merchandise as filters and suggest that the provision for filtering and purifying machinery and apparatus, in subheading 8421.39.00, Harmonized Tariff Schedule of the United States (HTSUS), or the equivalent parts provision, represents the proper classification. However, you have been advised by Canadian Customs officials that the provision for filter paper and paperboard, in subheading 4823.20, HTSUS, is the appropriate classification for this merchandise entering Canada.

ISSUE:

Whether RP Paint Arrestors are provided for in Chapter 48 and/or in Chapter 84; if both, which of the competing provisions is more specific.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

GRI 3(a) states in part that when goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.

Heading 4823 provides, among other things, for paper, paperboard, and other articles of paper pulp, paper and paperboard. Relevant ENs on this heading, at p. 689, describe filter paper and paperboard (folded or not). The notes state that generally these are in shapes other than rectangular (including square), such as circular filter papers and boards. However, The Dictionary of Paper defines filter paper as a porous, unsized paper made from cotton fiber or chemical wood pulp or both, for filtering solid particles from liquids or gases. For most purposes the pore size is carefully controlled since this determines the speed of filtration and the size of particles removed from the fluid (liquid or gas). Tea bag paper and coffee filter paper are common types of filter paper. The articles in issue are not filter paper for tariff purposes.

Heading 4823 does, however, include articles of paper pulp, paper, and paperboard not covered by any of the previous headings of [Chapter 48]. The paint arrestors are manufactured articles of paper and, therefore, are prima facie provided for in heading 4823.

Heading 8421 is a provision for filtering and purifying machinery and apparatus for liquids or gases, and parts thereof. Relevant ENs at p.1182 indicate, in part, that gas filters and purifiers are used to separate solid or liquid particles from gases, either to recover products of value or to eliminate harmful materials. Submitted literature describes open, partially enclosed and enclosed spray booths, many of which use blowers and exhaust apparatus. These booths are built to meet Occupational Safety and Health Administration (OSHA) recommendations as to air quality for operator safety. The proper draft pulls the solids and vapors through the arrestors and away from the operator and removes paint overspray before air in the spray booth is exhausted to the atmosphere. Operating in this manner, these articles function as filtering and purifying apparatus of heading 8421. The RP Paint Arrestors are prima facie provided for in heading 8421.

HOLDING:

Pursuant to GRI 3(a), because heading 8421 describes the RP Paint Arrestors by specific function, that heading provides a more specific description for the merchandise than does heading 4823 which provides, among other things, for other paper and other articles of paper. Actual classification of the merchandise in pad form and in rolls is in subheading 8421.39.00, HTSUS, other filtering or purifying machinery and apparatus for gases.

If qualifying as an originating good under the United States-Canada Free-Trade Agreement, the merchandise would be free of duty upon entry into the Customs territory.

Sincerely,

John Durant, Director
Commercial Rulings Division

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