United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 958475 - HQ 958870 > HQ 958821

Previous Ruling Next Ruling
HQ 958821




June 28, 1996

CLA-2 RR:TC:FC 958821 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8421.99.0040

Area Service Director of Customs
35 West Service Road
Champlain, New York 12919

RE: Decision on Application for Further Review of Protest No. 0712-95-100686, filed July 13, 1995, concerning the classification of filter tanks

Dear Sir:

This is a decision on a protest timely filed July 13, 1995, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of articles entered from January through March 1995 consisting of filter tanks.

FACTS:

The instant merchandise consists of high density polyethylene filter tanks (tanks) designed to contain filtration devices for swimming pools.

The protestant claims that the tanks should be classified in subheading 8421.99.0040, HTSUSA, the provision for "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other, Parts of machinery and apparatus for filtering or purifying water," free of duty as products of Canada.

You classified the tanks in subheading 3926.90.9890, HTSUSA, the provision for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other," dutiable at 1.5 percent ad valorem.

ISSUE:

Whether the filter tanks fall into heading 8421, HTSUS, as parts of filtering machinery, or in heading 3926, HTSUS, as other articles of plastics.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, 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 GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Heading 8421, HTSUSA, provides for "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof." The ENs to heading 8421 state:

The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc., simply equipped with metallic gauze or other straining material, nor general purpose vessels, tanks, etc., even if intended for use as filters after insertion of a layer of gravel, sand, charcoal, etc.

These tanks are not designed to be simply equipped with metallic gauze or other straining material for their use. Their use requires substantially more than the mere insertion of a layer of gravel, sand, charcoal, etc. Each tank, while imported empty, is specially designed to be fitted to an elaborate filtration mechanism. The filtering mechanism will extend into the tank and around a given side. The tank itself is incapable of standing firm in an upright position; it requires additional external support. The filtering mechanism and the tank must work together. Neither is alone capable of accomplishing its purpose.

These filter tanks are not of the type excluded by the ENs to heading 8421, that is, they are not tanks simply equipped with metallic gauze or other straining material, nor "general purpose" tanks. As such, we find that the tanks fall into heading 8421, HTSUSA, the provision for "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof."

HOLDING:

The filter tanks fall into subheading 8421.99.0040, HTSUSA, the provision for "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof. Parts: Other, Parts of machinery and apparatus for filtering or purifying water," free of duty as products of Canada (1995).

You are instructed to allow the protest in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated
August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entries in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,
John Durant, Director
Tariff Classification
Appeals Division

Previous Ruling Next Ruling

See also: