N252742 N2 Ruling Active

The tariff classification of the PZ9500 PolyZolv™ Cartridge Filter from China

Issued May 23, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5911.90.0080

Headings: 5911

Product description

In your letter and the accompanying documents, this product was described as being a single use filter cartridge used in a filtration machine to clean nuclear waste water. It was stated to be composed of 100% polyvinyl alcohol (PVA) yarn with a hollow polypropylene (PP) plastic inner core. Your letter indicates only the 100% PVA yarn is performing the filtration function. You have cited Customs & Border Protection ruling number N086247, dated 12/16/2009, as support for classification of this item in tariff heading 8421. The filter described in that letter is not similar in construction to the item being considered in this ruling. The filter in that letter was constructed of an ePTFE plastic membrane that performed the filtering function, but was supported on both sides with a layer of nonwoven fabric. In your letter you propose the tariff classification of this item in tariff subheading 8421.21.0000, HTS, which provides for “Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water”, however, that is not correct. Specifically, Section XVI, note 1(e) which governs the classification of products in Chapter 84 of the tariff, states "this section does not cover transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (heading 5911)." Per Section XVI, Note 1 (e), this section does not cover other articles of textile material for technical uses (heading 5911). Since the article in question is considered to be other textile material performing a filtering function, it is precluded from classification in heading 8421 by virtue of this note.

CBP rationale

The applicable subheading for the PZ9500 PolyZolv™ Cartridge Filter will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile products and articles, for technical uses, specified in note 7 to this chapter: Other Other.

Full text

N252742 May 23, 2014 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5911.90.0080 Mindi Yu Global Resources International Inc. 4142 Industry Way Flowery Branch, GA 30542 RE: The tariff classification of the PZ9500 PolyZolv™ Cartridge Filter from China Dear Ms. Yu: In your letter dated April 14, 2014, you requested a tariff classification ruling. A sample was submitted with this ruling request. In your letter and the accompanying documents, this product was described as being a single use filter cartridge used in a filtration machine to clean nuclear waste water. It was stated to be composed of 100% polyvinyl alcohol (PVA) yarn with a hollow polypropylene (PP) plastic inner core. Your letter indicates only the 100% PVA yarn is performing the filtration function. You have cited Customs & Border Protection ruling number N086247, dated 12/16/2009, as support for classification of this item in tariff heading 8421. The filter described in that letter is not similar in construction to the item being considered in this ruling. The filter in that letter was constructed of an ePTFE plastic membrane that performed the filtering function, but was supported on both sides with a layer of nonwoven fabric. In your letter you propose the tariff classification of this item in tariff subheading 8421.21.0000, HTS, which provides for “Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water”, however, that is not correct. Specifically, Section XVI, note 1(e) which governs the classification of products in Chapter 84 of the tariff, states "this section does not cover transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (heading 5911)." Per Section XVI, Note 1 (e), this section does not cover other articles of textile material for technical uses (heading 5911).  Since the article in question is considered to be other textile material performing a filtering function, it is precluded from classification in heading 8421 by virtue of this note. The applicable subheading for the PZ9500 PolyZolv™ Cartridge Filter will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile products and articles, for technical uses, specified in note 7 to this chapter: Other Other. The rate of duty will be 3.8 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at (646) 733-3044. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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