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 > 2005 HQ Rulings > HQ 563295 - HQ 966997 > HQ 966942

Previous Ruling Next Ruling
HQ 966942




February 2, 2005

CLA-2 RR:CR:GC 966942 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8421.31.0000

Karl F. Krueger
Danzas AEI Intercontinental
29200 Northwestern Highway
Southfield, MI 48034

RE: Revocation of NY K80327; Reticulated Foam Filter Ring

Dear Mr. Krueger:

This is in reference to New York Ruling Letter (NY) K80327, issued to you by the Customs and Border Protection (“CBP”), National Commodity Specialist Division, New York, on November 21, 2003, on behalf of Purolator Filters, a division of Arvin Meritor of Dexter, Missouri. That ruling concerned the classification of a reticulated foam filter ring, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed NY K80327 and determined that the classification provided for the reticulated foam filter ring is incorrect.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on December 15, 2004, in Vol. 38, No. 51 of the Customs Bulletin, proposing to revoke NY K80327. No comments were received in response to this notice.

FACTS:

In NY K80327, it was determined that the reticulated foam filter ring was classifiable in subheading 8421.39.8015, HTSUSA, as 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. The reticulated foam filter ring is also referred to as a “foam wrap” and a “pre-filter.” The article is a piece of open cell polyurethane foam approximately three feet, nine inches long with a width of four inches and a thickness of just under ½ inch. The four inch ends of the foam are sewn together to create a ring. The reticulated foam filter ring is intended to fit around the outside of a primary radial air filter element ring which is composed of a pleated cellulose, resin impregnated paper inside a plastic and metal-screen casing. The combined air filter is intended for installation in an automotive engine. The reticulated foam filter ring is intended to act as a pre-filter to remove larger and coarser particles, extending the life of the primary air filter element. The reticulated foam filter rings are sold in conjunction with the primary air filter element as well as sold separately as replacements. A sample of the reticulated foam filter ring with a primary air filter element was submitted for our review.

We have reviewed that ruling and determined that the classification of the reticulated foam filter ring is incorrect. This ruling sets forth the correct classification.

ISSUE:

What is the correct classification under the HTSUSA of a reticulated foam filter ring for use with a primary air filter element in an automotive engine?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). Under GRI 1, merchandise is classifiable 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 on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In interpreting the headings and subheadings, CBP looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUSA. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUSA provisions under consideration are as follows:

8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof:

Filtering or purifying machinery and apparatus for gases:

8421.31.0000 Intake air filters for internal combustion engines

8421.39 Other:

8421.39.80 Other:

8421.39.8015 Other

Parts:

8421.99.00 Other:

8421.99.0080 Other

The article at issue is a reticulated foam filter ring for use with a primary air filter in an automotive engine. The ENs for heading 8421, HTSUSA, in pertinent part, describe articles in this heading:

(II)(B) Filtering or purifying machinery, etc., for gases.

These 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 (e.g., dust extraction, removal of tar, etc., from gases or smoke fumes, removal of oil from steam engine vapours).

They include:

Filters and purifiers acting solely by mechanical or physical means; these are of two types. In the first type, the separating element consists of a porous surface or mass (felt, cloth, metallic sponge, glass wool, etc.). In the second type, separation in achieved by suddenly reducing the speed of the particles drawn along with the gas, so that they can then be collected by gravity, trapped on an oiled surface, etc. Filters of these types often incorporate fans or water sprays.

Filters of the first type include:

(i) Intake air filters for internal combustion engines. These often combine the two systems described above.

CBP has previously found that an air filter for an automobile engine is classified in subheading 8421.31.0000, HTSUSA. See NY B89510 (October 9, 1997). However, the instant article is a “pre-filter” for an automobile air filter. The instant article is reticulated foam which wraps around the primary air filter element. Section XVI Note 2(a), HTSUSA, states:

Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 9473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

Section XVI Note 2(b), HTSUSA, states:

Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

The ENs for Section XVI at General, (II) Parts (Section Note 2), states that “parts which in themselves constitute an article covered by a heading of this Section; these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine.” The EN language for Section XVI Note 2 was cited by the court in Nidec Corp. v. United States, 861 F. Supp. 136 (CIT 1994), aff’d. 68 F.3d 1333 (Fed. Cir. 1995). The court, applying the EN for Section XVI Note 2, determined that if a good can be classified in its own heading in accordance with Legal Note 2(a), then classification as a part under Legal Note 2(b) is inappropriate. See also HQ 962946 (May 1, 2000), HQ 952026 (July 23, 1992), HQ 963219 (February 5, 2001). Therefore, applying Note 2(a) and the court’s reasoning to the instant reticulated foam filter ring, directs classification of the article in its own appropriate subheading, 8421.31.0000, HTSUSA, and not as a part. See HQ 962623 (July 22, 1999)(finding that an air filter drum element for an automobile air conditioning/heat filter was not a filter “part” of subheading 8421.99.00, HTSUSA, but should be classified as a filter article itself).

CBP has previously found that pre-filters are classified in heading 8421, HTSUSA, as filters, not as parts of filters. See NY 898762 (June 29, 1994) and NY 898508 (June 28, 1994). In particular, CBP found that a pre-filter intended for automotive use was classified in subheading 8421.31.0000, HTSUSA, as an intake air filter for internal combustion engines. See NY 899838 (August 4, 1994). Therefore, we agree with the decision you received in NY K80327, that the instant reticulated foam filter ring should not be classified as a “part”, but should be classified in its own right.

Air filters have long been made from foam and have been classified in heading 8421, HTSUSA. See NY 815060 (September 28, 1995), NY I86500 (October 18, 2002), and NY 810649 (June 8, 1995). The instant reticulated foam filter ring acts as a pre-filter for the primary air filter element. However, although it is considered a “pre-filter”, the reticulated foam filter ring is itself a “filter”. The reticulated foam filter ring actually removes unwanted particles from the air prior to reaching the primary air filter element and the automotive engine, thus, protecting the engine and extending the life of the primary air filter element. In the instant case, NY K80327 classified the pre-filter in the general “basket” provision of subheading 8421.39.8015, HTSUSA. However, as discussed above, the instant article is itself an air filter. Pursuant to GRI 1, the pre-filter is classified in subheading 8421.31.0000, HTSUSA, as intake filters for internal combustion engines, and not in the “basket” “other” provision of subheading 8421.39.8015, HTSUSA. See, e.g., Apex Universal, Inc. v. United States, CIT Slip Op. 98-69 (May 21, 1998) (“Classification of imported merchandise in a basket provision is appropriate only when there is no tariff category that covers the merchandise more specifically. [citations omitted]”); HQ 966659 (December 15, 2003); HQ 962759 (November 10, 1999). Therefore, although called a “pre-filter”, the instant reticulated foam filter ring for use in automobile engines for tariff purposes is a filter classified under subheading 8421.31.0000, HTSUSA, as an intake air filter for internal combustion engines.

HOLDING:

The reticulated foam filter ring is classified under subheading 8421.31.0000, HTSUSA, as centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: filtering or purifying machinery and apparatus for gases: intake air filters for internal combustion engines. The 2004 column one, general duty rate is 2.5% ad valorum. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

EFFECT ON OTHER RULINGS:

NY K80327 dated November 21, 2003, is revoked. In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division


Previous Ruling Next Ruling

See also: