CLA-2 RR:CR:TE 963619 mbg

Mr. Chris Perry, Port Director
Port of Champlain
U.S. Customs Service
198 West Service Road
Champlain, NY 12919

RE: Decision on Application for Further Review of Protest No. 0712-99-100169; classification of textile materials for technical use

Dear Port Director:

This is a decision on an application for further review of a protest timely filed by Scapa Filtration Americas. Attorney Gerald B. Horn of Soller, Shayne & Horn of New York, NY filed Customs Form 19 (“PROTEST”), dated July 20, 1999, against your decision regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”) for a textile material for technical use.

FACTS: The lead protest number for the subject merchandise is 0712-99-100169 which was filed in the Port of Champlain on July 21, 1999.

Protestant has submitted two samples to Customs for review. The first is a standard woven fabric of textiles monofilaments and the second is a textile material made of spiral monofilaments. These monofilaments do not spiral in a concentric circle but are flattened making the cross section elevation rectangular in shape. When these spirals are intermeshed and held together with a pin (a long straight monofilament) the resulting “material” presents a rigid and relatively flat surface.

The Protestant disagrees with Customs classification of the subject merchandise in heading 5911, HTSUS, in the provision for textile articles for technical use. It is the Protestant’s opinion that the correct classification for the subject merchandise is parts of filtering machinery under heading 8421, HTSUS, or in the alternative, as transmission or conveyor belts or belting under heading 5910, HTSUS.

Protestant asserts that the subject merchandise is commercially known as a “Filterlink”. The Filterlink is constructed of textile fabric and is manufactured through a process of linking mono-filament yarns. It consists of alternate left and right hand spirals, joined by larger diameter cross machine mono-filaments. The Filterlink is primarily used for waste treatment in the pulp and paper sewage industries, where it is manufactured to specifications of belt presses and acts as a filter separating sludge. It is imported into the United States from Sweden in rolls and is later formed to size by removal of the linking pin. Protestant has also claimed that the Filterlink is also used in industrial applications in food and allied industries during cleansing operations where products are transported on a conveyor and liquids are dispersed and filtered through the Filterlink belt; however, no information regarding this use has been submitted to Customs for this protest.

Protestant claims that the Filterlink serves a dual purpose, one of filtration and another of forming the belting that moves the sludge material along once it is fastened and installed in appropriate machinery. The Filterlink moves the sludge along as it filters the liquid. As the products are transported along the conveyor, the liquids are filtered through the Filterlink. Protestant further claims that the Filterlink is specifically designed to serve its filter requirement but its capacity to convey the sludge is of equal importance and is contemplated in its design.

ISSUE:

What is the proper classification for the subject merchandise under the HTSUSA?

LAW AND ANALYSIS:

I. Application of the General Rules of Interpretation.

Classification of goods under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

GRI 2(b) states that goods consisting of more than one material are to be classified according to GRI 3. Furthermore, GRI 2(b) states that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such materials or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3.

GRI 3 provides, in pertinent part:

When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

(emphasis added).

The Harmonized Commodity Description and Coding System, Explanatory Notes (EN), represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

There is no dispute that the subject merchandise is used for filtering in paper sludge dewatering machines. The Protestant asserts that the subject merchandise is properly classified in heading 8421, HTSUS, as parts of filtering machinery, or in the alternative in heading 5910, HTSUS, as transmission or conveyer belts or belting. The legal brief submitted with the protest alleges that such classification is proper based on analysis under GRI 3 in which the Protestant claims that the filtering and conveying functions require application of this rule.

Protestant alleges in the attachment to the initial protest that classification of the subject merchandise is proper based upon GRI 3(c). Protestant states that because “the subject merchandise is prima facie classifiable under two or more headings because it is both a filter and conveyor belting.” Protestant alleges that “the most specific description would be ‘filter belting’ since the subject merchandise is made for use with specific machinery and comprises the material for the conveyor belt.” Protestant further alleges that GRI 3(b) is inapplicable to the subject merchandise since both the filtration and the conveyance of sludge along the conveyer are equally essential to the product. Therefore, neither characteristic is the ‘essential character’ of the product, but rather both are central to its use as the ultimate part of filtering machinery. So therefore, according to Protestant, GRI 3(c) is applicable for classification of the Filterlink in heading 8421, HTSUSA, since that heading occurs last in numerical order among those headings which equally merit consideration.

Furthermore, in a subsequent submission to National Import Specialist George Barth, dated April 26, 2000, Protestant argues that if the subject merchandise is imported in rolls then classification is proper in heading 5911, HTSUSA, based on GRI 2(a) which allows for the classification of an unfinished article in the same heading of the finished article provided that the unfinished article has the essential character of the finished article. Protestant alleges that this GRI rule is applicable since the Filterlink materials are lacking any sort of linking device at the time of entry. This linking device is subsequently added for the subject merchandise to properly function in the filtering and conveying.

Although the Filterlink performs two different functions, both filtering and conveying, Customs disagrees with Protestant’s stated proposition requiring the use of either GRI 2 or GRI 3 and believes that classification of the subject merchandise is proper according to GRI 1 based on the specific provisions and notes of the Harmonized Tariff Schedule of the United States Annotated. The unfinished Filterlink can not be used in the same manner as the finished merchandise and therefore can not have the same essential character. The unfinished Filterlink lacks any sort of linking device to allow for the conveying function and also is not cut to size to properly function as a filtering device and therefore, GRI 2(a) would be inappropriate. Furthermore, GRI 3 is not appropriate in Customs opinion because the merchandise can be properly classified under the HTSUSA without having to do an essential character determination.

II. HTSUSA Classification.

Determination of the HTSUSA classification of the subject merchandise requires an understanding of terminology which is germane to the issue and utilized by the HTSUSA. It is a well established tenet of customs law that tariff terms are construed in accordance with their common and commercial meanings and that the common meaning of a tariff term is a question of law. Toyota Motor Sales, U.S.A., Inc. v. United States, 7 Ct. Int’l Trade 178, 182, 585 F.Supp 649 (1984), aff’d 753 F.2d 1061 (Fed.Cir. 1985). Essential to the determination of this classification issue is an understanding of the terms “belts” and “belting” which are commonly used in the HTSUSA and the paper manufacturing industry. After an extensive search for definitions of these terms, Customs has found that the terms are commonly understood in the industry and therefore are not defined in sources produced by the industry on paper manufacturing processes. We have utilized the expertise of our subject matter National Import Specialist whose extensive research and analysis of the industry has yielded a multifaceted understanding of these terms as such:

Belt – can be constructed of any material or combinations of materials to a predetermined length. It may be formed by a closed loop (i.e., a continuous length with no end) or may be formed by stitching or seaming the ends. Alternatively, the predetermined length may be fitted with linking devices that when joined will effectively form a “closed loop.”

Belting – can be constructed of any type of material or combination of materials which is in the piece (i.e., long lengths) that will be further processed or manufactured by cutting to a specific length or slitting to a specific width. The ends of the material are then joined to form a “belt” of a desired dimension for a specific machine application.

Protestant raises three competing headings under the HTSUSA which must be considered for classification of the merchandise under consideration: heading 8421 specifically provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases; parts thereof ”; heading 5910 specifically provides for “Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material”; and heading 5911 specifically provides for “Textile products and articles, for technical uses.” Customs will address each of Protestant’s claims herein.

Heading 8421, HTSUSA, provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thererof.” Section XVI, Note 1(e) provides: “This section does not cover transmission or conveyer belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911).”

The ENs for heading 8421 further state, in pertinent part, the following: PARTS Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts for the above-mentioned types of filters and purifiers. . . . It should be noted, however, that filter blocks of paper pulp fall in heading 48.12 and that many other filtering elements (ceramics, textiles, felts, etc.) are classified according to their constituent material. (emphasis added). In addition, the ENs state: This section does not, however, cover . . . Textiles articles, e.g. transmission or conveyer belts (heading 5910), felt pads and polishing discs (heading 5911).

Furthermore, Additional U.S. Note of Interpretation 1(c), provides:

In the absence of special language or context which otherwise requires a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory.”

Customs disagrees with Protestants’ assertion that the subject materials should be classified as a part of a filtering machine in heading 8421, HTSUSA. Customs notes that the parts provision of heading 8421, HTSUSA, is less specific than the heading for textile materials for technical purposes (discussed infra). Furthermore, Customs notes that the subject merchandise is imported separately from the filtering machinery. Even if considered a “part” of the filtering machinery, the subject merchandise is excluded from this heading due to the textile composition from which it is constructed since the EN to heading 8421 identifies that textile filtering elements are classified according to their constituent material. The ENs further state that heading 8421 excludes textile articles such as those classifiable in heading 5910 or 5911. Therefore, the merchandise is excluded from heading 8421, HTSUSA.

Heading 5910, HTSUSA, provides for “Transmission or conveyer belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material."

The ENs to heading 5910, HTSUSA, state, in pertinent part, the following:

Transmission or conveyor belts (i.e., lengths of belting cut to size and either with the ends joined together or furnished with fastenings for joining them together) are classified here irrespective of the thickness of the material.

* * *

This heading also excludes transmission or conveyer belts or belting, presented with the machines or apparatus for which they are designed, whether or not actually mounted (classified with that machine or apparatus).

In essence the belts eo nomine provided for in heading 5910, HTSUSA, provide one of two functions- either transferring power i.e., motion from one shaft to another or the conveyance of goods i.e., moving goods from one place to another. Whereas, the belts of heading 5911, HTSUSA, serve the prime purpose or function of aiding in some form of further manufacturing, processing or formation. Based on the information presented, it is Customs determination that the primary purpose of the subject merchandise is filtration and a secondary function is removing the filtrate. Therefore, heading 5910, HTSUSA, is eliminated from consideration of the proper classification of the subject merchandise.

Heading 5911, HTSUSA, provides for textile products and articles for technical uses so long as they are specified in Note 7 to Chapter 59, HTSUSA. Note 7 to Chapter 59 reads: Heading 5911 applies to the following goods, which do not fall in any other heading of section XI: (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only: (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or human hair; (iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v) Textile fabric reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

Although the term “for technical uses” is not defined in the section or chapter notes, the ENs to heading 5911, HTSUSA, state that “textile products and articles of this heading present particular characteristics which identify them as being for use in various types of machinery, apparatus, equipment or instruments or as tools or parts of tools.”

Furthermore, Section B to the EN for heading 5911, HTSUSA, specifically addresses textile articles of a kind used for technical purposes. The EN state in pertinent part:

All textile articles of a kind used for technical purposes (other than those of headings 59.08 to 59.10) are classified in this heading and not elsewhere in Section XI (see Note 7(b) to the Chapter)[.]

The EN further state that “the textile articles of this heading may incorporate accessories in other material provided the articles remain essentially articles of textile.”

Protestant provides that the subject merchandise is constructed of a textile material and is used for a technical purpose in the paper manufacturing process. Customs finds that the subject merchandise is more properly classified in heading 5911, HTSUSA, based on the textile construction and the technical use of the merchandise as described in the ENs.

Customs has previously classified sludge filtering belts similar to the subject merchandise in Headquarters Ruling Letter 950284, dated March 19, 1992. In HQ 950284 Customs stated “there is no doubt that Note 7 to Chapter 59 provides for sludge filtering belts of textile material designed for technical purposes.” (See also e.g. NY H82373, dated July 13, 2001; NY H86048, dated December 20, 2001; NY F85976, dated May 17, 2000; and NY 814191, dated September 28, 1995.)

The subject merchandise, known commercially as Filterlink, is imported in 4 forms:

1) Spiral material constructed of linked monofilament yarns imported in rolls. 2) Filter material of woven construction cut to length with no linking devices attached. 3) Filter material of woven construction cut to length with linking devices attached. 4) Filter material of woven construction imported in rolls with no linking devices attached.

Customs will address each of the above methods of importation for the Filterlink merchandise and provide the appropriate classification within heading 5911, HTSUSA.

A. Spiral material constructed of linked monofilament yarns imported in rolls.

Section XI, Subheading explanatory note for Subheading 5911.90, HTSUSA, provides:

Articles formed of linked monofilament yarn spirals and having similar uses to the textile fabrics and felts of a kind used in paper-making or similar machines fall in this subheading and not in subheading 5911.31 or 5911.32.

There is no dispute that the subject merchandise is constructed of linked monofilament yarn spirals and therefore, the subject spiral constructed Filterlink merchandise is eo nomine classified in subheading 5911.90, HTSUSA.

B. Filter material of woven construction cut to length with no linking devices attached.

Protestant has provided that some of the subject Filterlink materials are cut to size and/ or length for use in various machinery and do not contain any linking device upon importation. These materials are woven and used primarily for filtration.

Although textile fabrics for technical uses in heading 5911 are not defined in the tariff schedule, the ENs to heading 5911 do provide definitions for various types of textile articles and products used for specific technical textile purposes. The EN to heading 5911, HTSUSA, describe "straining cloths" as:

(e.g., woven filter fabrics and needled filter fabrics), whether or not impregnated, of a kind used in oil presses or for similar filtering purposes (e.g., in sugar refineries or breweries) and for gas cleaning or similar technical applications in industrial dust collecting systems. The heading includes oil filtering cloth, certain thick heavy fabrics of wool or of other animal hair, and certain unbleached fabrics of synthetic fibres (e.g, nylon) thinner than the foregoing but of a close weave and having a characteristic rigidity. It also includes similar straining cloth of human hair.

Thus, according to the EN, straining cloths specifically include filter fabrics used for technical applications in machinery such as utilized in the paper industry.

Protestant has claimed that subheading 5911.40, HTSUSA, is inappropriate for the subject Filterlink because the subheading eo nomine refers to “straining cloths” rather than “filters.” This issue was addressed by the Court of International Trade (“CIT”) in GKD-USA, Inc. v. United States, 20 C.I.T. 749 (1996) wherein the Court reviewed the classification of sludge dewatering filtering belts imported in material lengths. In GKD, the CIT consulted various lexicographic sources and determined that “ ‘straining cloth’ is generally referred to as ‘filter cloth’ “ and that “straining cloth is a type of filter medium required for the process of filtration.” GKD at 755. The Court further agreed with Customs that the language “or the like” found in subheading 5911.40 was broad enough to include a range of articles other than the oil presses which are eo nomine provided in the subheading. Id. at 758. In affirming Customs classification of merchandise at issue in GKD, which is similar to that submitted by Scapa in this Protest, within subheading 5911.40.0000, HTSUSA, the CIT set a precedent applicable to woven filter materials with no linking device attached.

The ENs to heading 5911, HTSUSA, specifically refer to textile products in the piece, cut to length or cut to shape. The subject Filterlink merchandise is therefore covered by the controlling GKD decision as well as the ENs to heading 5911, HTSUSA.

Furthermore, Customs has consistently classified various types of filter materials, like the subject material, as technical use fabric under subheading 5911.40.0000, HTSUSA. In HQ 958415, dated March 26, 1996, a nonwoven filter material made of 100 percent polyester, used in desalination, chemical and waste treatment filtration operations, was classified as technical use fabric of subheading 5911.40.0000, HTSUSA. Likewise, in HQ 955244, dated April 4, 1994, we classified a nonwoven polyester filter mat used as air filter medium as a technical use fabric under subheading 5911.40.0000, HTSUSA. In HQ 954138, dated June 15, 1993, we classified air filter media made of a spunbonded nonwoven component and batting material as a technical use fabric of subheading 5911.40.0000, HTSUSA.

Based on the established precedent provided by the Court of International Trade and prior Customs rulings as well as the ENs, Customs finds that the subject Filterlink material of woven construction cut to length with no linking devices attached is properly classified in subheading 5911.40.0000, HTSUSA.

C. Filter material of woven construction cut to length with linking devices attached. Protestant claims that the woven filter material which is cut to length and contains an attached linking device is properly classified in subheading 5911.31 or 5911.32 depending on the weight of the material. Customs agrees with the Protestant for the classification of this type of Filterlink product.

Classification of the subject filter material is eo nomine classifiable in subheadings 5911.31 or 5911.32, HTSUSA, based upon weight in grams per meter squared (g/m2) . Use of a linking device in these materials does not preclude classification and is not considered as part of the weight in grams per meter squared measurement.

D. Filter material of woven construction imported in rolls with no linking devices attached.

Subheading 5911.40.0000, HTSUSA, provides for the classification of “straining cloth.” The language in the tariff schedule qualifies the types of straining cloths classifiable in this subheading as those "of a kind used in oil presses or the like". To classify the subject merchandise under this provision, two issues must be resolved: 1) are "straining" cloths synonymous with "filtering" cloths or belts, and 2) is the subject merchandise of "the like" used in oil presses or in similar technical straining processes?

A careful reading of the language used in subheading 5911.40, HTSUSA, reveals that there is no requirement that the straining cloths in this provision be used in oil presses; rather, the term "or the like" is used which serves to broaden the types of straining cloths that are properly classifiable here.

The EN to heading 5911, HTSUSA, describes "straining cloths" as:

... (e.g., woven filter fabrics and needled fabrics), whether or not impregnated, of a kind used in oil presses or for similar filtering purposes (e.g., in sugar refineries or breweries) and for gas cleaning or similar technical applications in industrial dust collecting systems. The heading includes oil filtering cloth, certain thick heavy fabrics of wool or of other animal hair, and certain unbleached fabrics of synthetic fibers (e.g., nylon) thinner than the foregoing but of a close weave and having characteristic rigidity. It also includes similar straining cloth of human hair.

This language indicates that the drafters of the tariff schedule have included in their definition of "straining cloth" a much broader range of articles than those that are merely used in oil presses.

It is Custom’s opinion that the terms “straining cloth” and “filtering” cloth are synonymous as evidenced by the common usage of the word "strain" and the identical functions of straining cloths and filtering cloths or belts. Webster's II New Riverside University Dictionary (Riverside 1984) defines "strain" as "to pass (a substance) through a filtering agent; ... to remove or draw off by filtration". In other words, to strain is to filter and, by analogy, a straining cloth is a filtering cloth or belt.

The question then arises as to whether this filtering or straining cloth is of a kind used in oil presses "or the like". Customs accepts the fact that the subject merchandise is not used in oil presses, but rather to dewater sludge in industrial paper treatment systems. EN(A)(3) to heading 5911, HTSUSA, enumerates several examples of types of industrial filtering which utilize straining cloths (e.g., oil presses, sugar refineries, breweries). There is no fundamental difference in the filtering function of the instant merchandise as compared with those enumerated. Any straining or filtering cloth classifiable in subheading 5911.40.0000, HTSUSA, is designed to separate solid matter from fluid and is for a technical use. The subject merchandise is put to the same use as the straining cloths used in oil presses, sugar refineries and breweries and it is clearly used for technical purposes. Accordingly, classification of the subject filter material of woven construction imported in rolls with no linking devices attached is proper under subheading 5911.40, HTSUSA.

Customs has used similar analysis for other filtering materials, e.g., in HQ 950493, dated September 29, 1992, Customs classified polyester filter material imported in rolls for use as an air filter to remove dust particles from treated intake air in heading 5911, HTSUSA. In that ruling, filtering dust particles from the air was considered a technical application, and the cloth was classified as a straining cloth under subheading 5911.40.0000, HTSUSA. See also HQ 950167, dated March 13, 1992, wherein Customs ruled that a diffusion filter fabric made of 100 percent polyester fibermat was classifiable as a technical use fabric.

HOLDING: The subject Filterlink merchandise which is constructed of monofilament spiral materials and imported in rolls is classified in subheading 5911.90.0080, HTSUSA, as “Textile products and articles, for technical uses, specified in note 7 to this chapter: Other: Other.” The general column one duty rate was 5.6 percent ad valorem at time of entry. The subject Filterlink merchandise which is constructed of a woven construction with no linking devices and imported cut to length is classified in subheading 5911.40.0000, HTSUSA, as “Textile products and articles, for technical uses, specified in note 7 to this chapter: Straining cloth of a kind used in oil presses or the like, including that of human hair.” The general column one duty rate was 10.5 percent ad valorem at time of entry. The subject Filterlink merchandise which is constructed of a woven construction and has a linking device attached is classified in subheading 5911.31.00, HTSUSA, as “Textile products and articles, for technical uses, specified in note 7 to this chapter: Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement): Weighing less than 650 g/m2.” The general column one duty rate was 5.6 percent ad valorem at time of entry.

Or in subheading 5911.32.00, HTSUSA, if “weighing 650 g/m2 or more.” The general column one duty rate was 5.6 percent ad valorem at time of entry.

The protest should be DENIED IN PART AND GRANTED IN PART. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.


Sincerely,

Myles Harmon, Acting Director
Commercial Rulings Division