CLA-2-70:RR:NC:2:226 E85995
Mr. James Shaw
Panasonic Logistics Company
2 Panasonic Way
Secaucus, NJ 07094
RE: The tariff classification of fiberglass filters from Japan
Dear Mr. Shaw:
In your letter dated August 10, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.
The subject article, which is identified as HEPA Air Filter Model 1103, is a replacement filter used in an air purification machine. The item is composed of a sheet of nonwoven fiberglass folded into an accordion shape, with each section separated by strips of plastic. A cardboard frame forms the sides of the filter. The frame also has a rubber gasket on one side to seal the filter against the air purifier.
Our Customs laboratory has confirmed that the submitted sample consisted of these materials.
You indicated in your letter that these filters will be produced in a variety of sizes and shapes. Each filter is designed to meet the size specifications of each air purification machine.
In your letter you suggest that this replacement filter should be classified under Harmonized Tariff Schedule of the United States (HTS), subheading 8421.99.0080 as parts of filtering or purifying apparatus. Chapter 84, Note 1(c) however indicates that the chapter does not cover machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020).
The applicable subheading for the fiberglass filters will be 7019.90.5040, HTS, which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): other: other: glass fiber filters. The rate of duty will be 4.3 percent ad valorem.
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 Jacob Bunin at 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division