CLA-2 RR:CR:GC 964174 JAS
Mr. Paul F. Heiss
IBCC Industries, Inc.
3200 S. Third Street
Milwaukee, WI 53207
RE: NY B81839 Revoked; “Y” Strainer
Dear Mr. Heiss:
In NY B81839, which the Director of Customs National Commodity
Specialist Division, New York, issued to you on February 7, 1997, a “Y” strainer, a product of the People’s Republic of China, was held to be classifiable in subheading 7326.90.85, Harmonized Tariff Schedule of the United States (HTSUS), as an other article of iron or steel.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY B81839 was published on June 7, 2000, in the Customs Bulletin, Volume 34, Number 23. No comments were received in response to that notice.
FACTS:
The “Y” strainer was described as threaded articles ranging from ½ inch to 3 inches in thickness, and consisting of a body, cover and plug, all of stainless steel. “Y” strainers are designed to be screwed to a standard screen and placed on high pressure water and steam lines to trap contaminants. No further description was provided.
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The HTSUS provisions under consideration are as follows:
Other articles of iron or steel:
Other:
Other:
7326.90.85 Other
* * * *
8421 …filtering or purifying machinery and apparatus, for liquids or gases: parts thereof:
Filtering or purifying machinery and apparatus for liquids:
8421.29.00 Other
ISSUE:
Whether the “Y” strainer is a good of heading 8421.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. Though not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Initially, the ENs on p. 1126 state that heading 7326 covers all articles of iron or steel produced by a variety of specified operations, other than articles covered in the preceding headings of Chapter 73, or excluded by an applicable legal note, or more specifically covered elsewhere in the HTSUS. Heading 8421, on the other hand, covers filtering or purifying machinery and apparatus for liquids and for gases. The heading covers filters and purifiers of all types. The ENs on p.1280 state that much of the
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filtration or purification plant of heading 8421 is purely static equipment with no moving parts. Liquid filters of heading 8421 separate solid, fatty, colloidal, etc., particles from a liquid, for example, by passing it through a sheet, membrane or mass of porous material (e.g., cloth, felt, wire-cloth, skin). The ENs state the heading does not include filter funnels, milk strainers, vessels, tanks, etc., simply equipped with metallic gauze or other straining material, nor general purpose vessels, tanks, etc., even if intended for use as filters after insertion of a layer of gravel, sand, charcoal, etc. The “Y” strainer at issue meets the heading 8421 EN description for filtering or purifying machinery and apparatus for liquids. However, the strainer is not akin to filter funnels and milk strainers nor does it appear to be akin to general purpose vessels and tanks intended for use as filters, all of the type which the EN excludes from heading 8421. Substantially similar Y-type strainers have been classified in subheading 8421.29.00, HTSUS. See NY A89761, dated March 4, 1997.
HOLDING:
Under the authority of GRI 1, the “Y” strainer at issue is provided for in heading 8421. It is classifiable in subheading 8421.29.00, HTSUS.
EFFECT ON OTHER RULINGS:
NY B81839, dated February 7, 1997, is revoked. In accordance with 19 U.S.C.
1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division