Ruling Request; Refrigerator Air Filter

HQ 967066 April 26, 2004 CLA-2 RR:CR:GC 967066 AM CATEGORY: CLASSIFICATION TARIFF NO.: 3307.49.0000 Mr. Leo Fardella Capital and Commercial Ventures Inc. 27 West 20th St., Ste 600 New York, N.Y. 10011 Re: Ruling Request; Refrigerator Air Filter Dear Mr. Fardella: This is in reference to your letter of February 24, 2004, concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a refrigerator air filter. FACTS: The merchandise, called "air fridge fresh," consists of extruded activated charcoal pellets and a water soluble base gel, encased in DOKI Polystyren 485 plastic measuring approximately 9" x 2" x 11/2". The product is placed inside the refrigerator to alleviate undesirable odors. The odor molecules are adsorbed by the materials in the microporous structure of the charcoal and gel. The device is passive and completely self contained, not requiring any power source or possessing any internal air circulation mechanism. Once activated by pulling an external tab to aerate the gel, the lifespan of the unit is approximately three months. ISSUE: What is the classification of "air fridge fresh"? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context that requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs. In interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are (official interpretation of the Harmonized System at the international level) generally indicative of the proper interpretation of the HTSUS. See T.D. 8980, 54 Fed. Reg. 35127 (August 23, 1989). "Air fridge fresh" is classified in subheading 3307.49.0000, the provision for "Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other." EN 33.07 explicitly states that "Products, such as activated carbon, put up in packings for retail sale as deodorisers for refrigerators, cars, etc. are also classified in this heading." Furthermore, New York Ruling (NY) 810911, dated July 6, 1995, classified a similar refrigerator freshener there. HOLDING: Air fridge fresh refrigerator air filter is classified in subheading 3307.49.0000, the provision for "Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other." The rate of duty is 6% 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 the internet at www.usitc.gov. Sincerely, Myles B. Harmon, Director Commercial Rulings Division