HQ 089944
September 19, 1991
CLA-2 CO:R:C:M 089944 KCC
CATEGORY: Classification
TARIFF NO.: 8421.29.00; 8421.99.00
Mr. Dennis Egleston
Burlington Air Imports
3700 Vanguard Drive
Suite G
Fort Wayne, Indiana 46809
RE: Filtering System for Molding Machine; Parts; GRI 1; machine;
Note 5, Section XVI; EN 84.21; parts; Note 2(a), Section
XVI; General EN (II) Parts, Section XVI
Dear Mr. Egleston:
This is in response to your letter dated June 4, 1991, to
Customs in New York, on behalf of Patt Filtration (in the future
to be known as P.M.H.), regarding the tariff classification of a
filtering system for molding machines and its parts under the
Harmonized Tariff schedule of the United States Annotated
(HTSUSA). Your letter and descriptive information were forwarded
to this office for a response.
FACTS:
The merchandise at issue is the Rotary II Meltfiltration
System and its parts. The Rotary II is a rotary filtration
system that can be mounted onto any extruder, such as polymer,
food and fiber (nylon) extruders. As material (such as molten
polymers) passes through the Rotary II screen pack, any
contaminants in the material are trapped on the surface and the
inside layers of the screen pack.
Your letter indicated that you were advised by Canadian
Customs that the filtering system was classifiable under
subheading 8477.20.00, HTSUSA, as machinery for working rubber or
plastics...extruders.
ISSUE:
Whether the filtering system for molding machines is
classified under subheading 8421.29.00, HTSUSA, as
"Centrifuges...filtering or purifying machinery and apparatus,
for liquids or gases; parts thereof...Filtering or purifying
machinery and apparatus for liquids...Other...Other," or under
subheading 8477.20.00, HTSUSA, as "Machinery for working rubber
or plastics or for the manufacture of products from these
materials, not specified or included elsewhere in this chapter;
parts thereof...Extruders...Of the type used for processing
rubber or other thermosetting materials...Other, including
multiple screw".
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, 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..." The competing headings
in this case are headings 8421 and 8477, HTSUSA. The headings
describe:
8421 Centrifuges...filtering or purifying machinery and
apparatus, for liquids or gases; parts thereof...
8421.29.00 Filtering or purifying machinery and
apparatus for liquids...Other...Other.
* * * * * * * * * * * *
8477 Machinery for working rubber or plastics or for
the manufacture of products from these materials,
not specified or included elsewhere in this
chapter; parts thereof...
8477.20.00 Extruders...Of the type used for processing
rubber or other thermosetting
materials...Other, including multiple screw.
For classification within subheading 8421.29.00, HTSUSA, the
filtering system must be "machinery or apparatus." Chapter 84,
HTSUSA, is within Section XVI, HTSUSA, making the Section XVI
notes applicable to this classification. Note 5, Section XVI,
HTSUSA, defines "machine" as "any machine, machinery, plant,
equipment, apparatus or appliance cited in the headings of
chapter 84 or 85." The filtering system satisfies this
description. It is a machine to filter out contaminants (heading
8421, HTSUSA).
Heading 8421, HTSUSA, specifically describes filtering or
purifying machinery and apparatus. The Explanatory Note 84.21 of
the Harmonized Commodity Description and Coding System (HCDCS),
states that heading 8421, HTSUSA, covers filters and purifiers of
all types (physical or mechanical, chemical, magnetic, electro-
magnetic, electrostatic, etc.). HCDCS, Vol. 3, p. 1181.
Moreover, the filtering system in question is similar to the
filter presses in Explanatory Note 84.21 which are described as
consisting:
of filtering chambers formed by readily detachable vertical
filter plates and frames; these are covered by a filtering
medium (cloth, cellulose, etc.) and are held in place by a
screw or press mechanism. The liquid is forced through the
cells by a pump, and the chambers may be heated internally
by steam, etc. The filtrate is drawn from the press and the
residue collects in cakes between the plates. Filter
presses are used for filtering or clarifying many liquids
(e.g., in the chemical industry, the sugar industry, in
brewing, wine making...in the manufacture of ceramics, man-
made textiles, etc).
HCDCS, Vol. 3, p. 1182. The Explanatory Notes, although not
dispositive, are to be looked to for proper interpretation of the
HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). The Rotary
II is a filtration system as described by subheading 8421.29.00,
HTSUSA, as it is designed to remove any contaminants from
polymers, food and fibers that pass through its screens.
Additionally, Patt describes the Rotary II system has having only
two movable parts, the disc and drive gear. The filtering system
is similar to the filter presses as the rotary disc contains a
series of specially shaped cavities with drainage holes into
which removable wire mesh screens or screen packs are tightly
fitted.
Heading 8477, HTSUSA, is not an appropriate classification
for the filtering system pursuant to Note 2, Chapter 84, Section
XVI, HTSUSA. Pursuant to this note a machine or appliance which
answers to a description in one or more of the headings 8401 to
8424 and at the same time to a description in one or more of the
headings 8425 to 8480 is to be classified under the appropriate
heading of the former group and not the latter. Since a more
specific heading pertains to the filtering system for the
molding machine, heading 8477, HTSUSA, is not a proper
classification.
You requested that parts of the filtering system be
classified under subheading 8421.99.00, HTSUSA, as parts of
filtering or purifying machinery and apparatus. Parts of
filtering or purifying machinery and apparatus of heading 8421,
HTSUSA, "are in all cases classified in their own appropriate
heading even if specially designed to work as part of a specific
machine." Note 2(a), Section XVI, HTSUSA; and HCDCS, General
Explanatory Note (II), Section XVI, Vol. 3, p. 1131. Therefore,
parts of filtering or purifying machinery and apparatus are only
classified in subheading 8421.99.00, HTSUSA, if they are not
classifiable in their own heading.
HOLDING:
The filtering system for molding machines is properly
classified in subheading 8421.29.00, HTSUSA, as "Centrifuges,
including centrifugal dryers; filtering or purifying machinery
and apparatus, for liquids or gases...Filtering or purifying
machinery and apparatus for liquids."
Parts of filtering and purifying machinery and apparatus are
classified in their own appropriate heading even if specially
designed to work as part of a specific machine and will only be
classified in subheading 8421.99.00, HTSUSA, if they can not be
classifiable in their own heading.
Sincerely,
John Durant, Director
Commercial Rulings Division