OT:RR:CTF:EMAIN H240506 DSR
TARIFF NOS.: 3917.32.00; 4016.99.60; 7304.29.50; 7304.90.70; 7307.11.00;
7318.15.50; 7318.15.80; 7318.16.00; 7318.22.00; 8414.10.00; 8421.99.00
Center Director
Machinery Center of Excellence and Expertise
U.S. Customs and Border Protection
109 Shiloh Drive, Suite 300
Laredo, TX 78045
Re: Application for Further Review of Protest No. 0712-13-100009; Classification of
SuperSand Filter Components
Dear Center Director:
The is our decision regarding the Application for Further Review (“AFR”) of
Protest No. 0712-13-100009 filed on behalf of Westech Engineering, Inc. (“Protestant”).
The Protest and AFR concern U.S. Customs and Border Protection’s (“CBP”)
classification of various components imported together to be used in the assembly of
the SuperSand Continuous Backwash Filter (“SuperSand Filter”) under the Harmonized
Tariff Schedule of the United States (HTSUS). The AFR was forwarded to this office for
consideration.
FACTS:
On February 13, 2012, the following components were entered together under
subheading 8421.99.00, HTSUS, which provides for: “Centrifuges, including centrifugal
dryers; filtering or purifying machinery and apparatus, for liquids or gasses; parts
thereof: Parts: Other.”
(1) Air lift pump
(2) Accessory kit (containing sand discharge pipes, measuring plug, measuring rod)
(3) Air hoses
(4) Splash hood
(5) Sand washer
(6) Box of pipes
(7) Pipe joints 76
(8) Pipe joints 154
(9) Socket 154x175 mm
(10) Spacing washers
(11) M12 threaded rods
(12) M6M12 nuts
(13) M6M10 nuts
(14) Washers
(15) Screws M6SM 10x30
(16) Screws M6SM 10x50
The entry was liquidated on July 27, 2012, with the components classified as
follows:
(1) Air lift pump (8414.10.00, HTSUS)
(2) Accessory kit (8414.10.00, HTSUS)
(3) Air hoses (3917.31.00, HTSUS)
(4) Splash hood (7309.00.00, HTSUS)
(5) Sand washer (8414.10.00, HTSUS)
(6) Box of pipes (7304.29.50, HTSUS)
(7) Pipe joints 76 (7307.11.00, HTSUS)
(8) Pipe joints 154 (7307.11.00, HTSUS)
(9) Socket 154x175mm (7307.11.00, HTSUS)
(10) Spacing washers (7318.21.00), HTSUS
(11) M12 threaded rods (7318.16.00, HTSUS)
(12) M6M10 Nuts (7318.16.00, HTSUS)
(13) M6M12 Nuts (7318.16.00, HTSUS)
(14) Washers (7318.21.00, HTSUS)
(15) Screws M6SM 10x30 (7318.11.00, HTSUS)
(16) Screws M6SM 10x50 (7318.11.00, HTSUS)
On March 1, 2013, Protestant filed a corrected entry summary classifying the
components under subheading 8421.21.00, HTSUS, which covers filtering or purifying
machinery and apparatus for purifying water. On March 3, 2013, Protestant filed an
amended protest containing additional arguments regarding classification.
A complete and fully assembled SuperSand Filter is designed to be used in
wastewater treatment plants, the pulp and paper industry, the chemical industry, the
iron and steel industry, the mining and mineral industry, the food industry, and surface
water treatment facilities for the purification of processed water and industrial
wastewater. The SuperSand Filter employs a backwash rinse that is performed
continuously while the tank is processing water. Raw water enters near the bottom of
the filter’s tank by means of a stainless-steel water distributor. An air lift pump located at
the center of the module draws the filter media (sand) from the bottom of the filter up
into the wash box. As the filter media is released into the wash box, it falls into the sand
scrubber, where the filtered solids are separated from the sand.
Suspended solids are filtered out as the raw water flows up through the media
bed. As the filtrate (cleaned water) reaches the top of the filter, it passes over the
effluent barrier and is discharged. A portion of the filtrate is diverted through the sand
washer and used for cleaning and transferring the waste solids. The washed sand falls
onto the media bed for continued use. See WesTechPortal, SuperSand Continuous
2
Backwash for Uninterrupted Filtration, https://vimeo.com/365827627 (last visited Feb.
10, 2025). For ease of reference, the facts regarding each individual component
subject to this protest are detailed in in the “Law and Analysis” section, infra.
ISSUE:
Whether the subject components are classified: (1) together as unassembled
“filtering or purifying machinery” under heading 8421, HTSUS, (2) or individually under
their respective headings.
LAW AND ANALYSIS:
A decision on classification and the rate and amount of duties chargeable is a
protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on
January 18, 2013, within 180 days of liquidation of the entry, pursuant to 19 U.S.C.
§1514(c)(3). Further review of Protest No. 0712-13-100009 is properly accorded
pursuant to 19 C.F.R. 174.24(b), because the decision against which the protest was
filed is alleged to involve questions of law or fact which have not been ruled upon by the
Commissioner of CBP or his designee, or by the customs courts.
Classification under the HTSUS is determined in accordance with the General
Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be
determined according to the terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be classified solely based
on GRI 1, and if the headings and legal notes do not otherwise require, the remaining
GRIs 2 through 6 may then be applied in order. GRI 2(a) provides:
Any reference in a heading to an article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as entered, the incomplete or unfinished article
has the essential character of the complete or finished article. It shall also include a
reference to that article complete or finished (or falling to be classified as complete or
finished by virtue of this rule), entered unassembled or disassembled.
The HTSUS headings under consideration are:
3917 Tubes, pipes and hoses and fittings therefor (for example, joints, elbows,
flanges), of plastics:
* * *
4016 Other articles of vulcanized rubber other than hard rubber:
* * *
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron)
or steel:
* * *
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel:
* * *
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter
pins, washers (including spring washers) and similar articles, of iron or
steel:
* * *
3
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not fitted with filters; parts thereof:
* * *
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery
and apparatus, for liquids or gases; parts thereof
Note 1(g) to Section XVI (Chapters 84 - 85), HTSUS, states that Chapter 84,
HTSUS, does not cover parts of general use, as defined in Note 2 to Section XV
(Chapters 72 – 83), HTSUS, of base metal, or similar goods of plastics (Chapter 39). 1
Note 2 to Section XV, HTSUS, states, in relevant part:
Throughout the tariff schedule, the expression ‘parts of general use’ means:
(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base
metals…. 2
Therefore, if any of the subject components are found to be parts of general use,
e.g., articles of heading 7318 (screws, bolts, nuts, coach screws, screw hooks, rivets,
cotters, cotter pins, washers (including spring washers) and similar articles, of iron or
steel), then those components are excluded from classification in Chapter 84 as filtering
or purifying machinery or parts thereof.
Note 2 to Section XVI, which governs the classification of “parts” within Chapters
84 and 85, states, in relevant part:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of
machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are
to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than
headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are
in all cases to be classified in their respective headings.
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or
with a number of machines of the same heading (including a machine of heading 8479
or 8543) are to be classified with the machines of that kind or in heading 8409, 8431,
8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which
are equally suitable for use principally of headings 8517 and 8525 to 8528 are to be
classified in heading 8517…. 3
1
Note 1(f) to Section XV (Chapters 72 – 83) excludes articles of Section XVI (Chapters 84 – 85).
2
Note 3 to Section XV, HTSUS, states that “Throughout the schedule, the expression ‘base metals’
means: iron and steel, copper, nickel, … .” Also, Note 6 to Section XV, HTSUS, states that “Unless the
context otherwise requires, any reference in the tariff schedule to a base metal includes a reference to
alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.”
3
Additional U.S. Rule of Interpretation 1(c) to the HTSUS also limits the scope of Chapter 84 as pertains
to “parts” by providing that “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.”
4
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 generally indicative of the proper interpretation of the Harmonized System at the
international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to
heading 8421, HTSUS, provide, in relevant part:
(II) FILTERING AND PURIFYING MACHINERY AND APPARATUS FOR LIQUIDS AND
GASES
(A) Filtering and purifying machinery, etc., for liquids, including water softeners.
The liquid filters of this group 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, stoneware, porcelain, kieselguhr, sintered metallic powders,
asbestos, paper pulp, cellulose, charcoal, animal black, sand)….The heading covers
liquid filters whether of the gravity, suction (or vacuum) or pressure types.
Initially, we address Protestant’s contention that the imported components, taken
together, should be classified as “complete filters” of heading 8421, HTSUS, per GRI
2(a), supra. 4 Protestant asserts that the components, considered en toto, are classified
under subheading 8421.21.00, HTSUS, as a complete, unassembled filter for purifying
water. 5 However, Protestant confirmed that the subject entry does not contain the
filtering media (sand), valves, certain piping, instrumentation, control panels, and
supports that are essential to the operation of the SuperSand Filter. 6
It is well-settled that goods are to be classified according to their condition as
imported. See Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994).
Given that the missing components are essential to the operation of the SuperSand
Filter device, the imported components do not possess the essential character of a
complete filtering apparatus of heading 8421, HTSUS, by application of GRI 2(a). As
such, each component must be classified separately as set forth below.
4
Protestant abandoned its entry claim that the imported components are classified as parts of filtering
machinery under subheading 8421.99.00, HTSUS.
5
Protestant also alleges that the components are classified together as a finished filtering apparatus by
application of the doctrine of entireties. However, the doctrine of entireties was superseded by GRI 2(a)
when the HTSUS was implemented in 1989. See Zomax Optical Media, Inc. v. United States, 366 F.
Supp. 2d 1326 (2005).
6
In a response to a request for information issued by CBP, Protestant responded by stating: “the items
shipped are not a complete unit. They are components to a complete filter system, and they source other
components such as the filter media (sand), piping, valves, instrumentation, control panels and supports.
All of these components are then installed or assembled at the treatment plan[t] before the filter is
functional.”
5
Air lift pump
The air lift pump uses vacuum suction to pump water mixed with sand from the
bottom of the filter to the sand washer, which is located above the sand bed and within
the upper portion of the SuperSand Filter. The air lift pump itself is specially designed
and fabricated for use with the SuperSand Filter, and it is not operational until filtering
media is placed into it. As the instant pump uses vacuum suction, it is prima facie
classifiable as a “vacuum pump” under heading 8414, HTSUS. Note 2(a) to Section XVI
states that “[p]arts which are goods included in any of the headings of chapter 84 or 85
… are in all cases to be classified in their respective headings. Therefore, the air lift
pump is classified under subheading 8414.10.00, HTSUS, as “Air or vacuum pumps, air
or other gas compressors and fans…: Vacuum pumps.”
Air hoses
The air hoses are polyethylene tubes that are used in conjunction with the air lift
pump to transfer compressed air from the top of the air lift pump to its bottom and
facilitate the lifting of the sand. The hoses are flexible, not reinforced and do not
possess fittings. The air lift pump cannot function without the air hoses. Protestant
argues that the air hoses are integral to the operation of the filter, specifically the air lift
pump. However, Additional U.S. Rule of Interpretation 1(c) directs that “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.”
Heading 3917, HTSUS, specifically provides for “Tubes, pipes and hoses and
fittings therefor (for example, joints, elbows, flanges), of plastics.” Note 1 to Chapter 39,
HTSUS, states:
Throughout the tariff schedule the expression ‘plastics’ means those materials of headings
3901 to 3914 which are or have been capable, either at the moment of polymerization or
at some subsequent stage, of being formed under external influence (usually heat and
pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling
or other process into shapes which are retained on the removal of the external influence.
Moreover, Note 2 to Chapter 39, HTSUS, states the following:
For the purposes of heading 3917, the expression "tubes, pipes and hoses" means hollow
products, whether semimanufactures or finished products, of a kind generally used for
conveying, conducting or distributing gases or liquids (for example, ribbed garden hose,
perforated tubes). This expression also includes sausage casings and other lay-flat tubing.
However, except for the last mentioned, those having an internal cross section other than
round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the
shape of a regular polygon are not to be regarded as tubes, pipes and hoses, but as profile
shapes.
6
There are no applicable exclusions within the tariff that would require that the
hoses be classified elsewhere. 7 Therefore, even if the hoses are dedicated parts of the
air lift pump, they would nevertheless be classified in heading 3917, HTSUS.
Specifically, they are classified in subheading 3917.32.00, HTSUS, which provides for
“Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of
plastics: Other tubes, pipes and hoses: Other, not reinforced or otherwise combined
with other materials, without fittings.”
Accessory Kit
The “accessory kit” contains stainless steel sand discharge pipes, a sand
measuring rod, and a measuring plug. The sand discharge pipes release the dirty wash
water produced by the filtering process, and they transport sand from one filter to
another. The sand discharge pipes have an outside diameter of 50 mm and wall
thickness of 2 mm. They are not of uniform cross-section, as information submitted by
Protestant indicates that the pipes are belled out slightly on one end and machined
down slightly on the other end. Protestant has stated that the pipes are likely seamless
but has been unable to specify whether the pipes are cold-drawn or cold-rolled. As
such, the stainless-steel discharge pipes are classified under subheading 7304.90.50,
HTSUS, as “Tubes, pipes … of … steel: Other: Having a wall thickness of less than 4
mm or more.”
The sand measuring rod is a stainless-steel rod that breaks into sections and has
graduated measuring markings all along its length. There is a flat plate at the bottom of
the sand measuring rod that is designed to engage in the moving sand bed. This allows
the rod to be carried downwards with the sand so that measurements can be made with
respect to time to determine the operational characteristics of the filter. The measuring
rod is used only with the SuperSand Filter. Sand flow rate measurements from the sand
measuring rod are used in combination with the wash water flow rate (obtained from
measurements made with the measuring plug) to adjust the operation of the filter. The
sand flow rate is a critical data point that is needed to operate the filter correctly and to
optimize the filter unit.
Applying Note 2(a) to Section XVI, the sand measuring rod is not prima facie
classifiable within the headings of Chapter 84 or Chapter 85. Turning next to Note 2(b)
to Section XVI, the courts have considered the nature of “parts” under the HTSUS and
two distinct, though not inconsistent, tests have resulted. See Bauerhin Techs. Ltd.
P’ship. v. United States, 110 F.3d 774 (Fed. Cir. 1997). The first, articulated in United
States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933), requires a
determination of whether the imported item is an “integral, constituent, or component
part, without which the article to which it is to be joined, could not function as such
article.” Bauerhin, at 778 (quoting Willoughby at 324). The second, set forth in United
States v. Pompeo, 43 C.C.P.A. 9, 13 (1955), states that an “imported item dedicated
solely for use with another article is a ‘part’ of that article within the meaning of the
7
Note 1(s) to Chapter 39 excludes from Chapter 39 “Articles of section XVI (machines and mechanical or
electrical appliances).” The air hoses are not “machines” or “mechanical or electrical appliances.”
7
HTSUS. Under either line of cases, an imported item is not a part if it is “a separate and
distinct commercial entity.” Bauerhin at 779.
The sand measuring rod is an integral component of the SuperSand Filter that is
only used within the SuperSand Filter, and the Supersand Filter cannot function without
it. Therefore, by application of Note 2(b) to Section XVI, HTSUS, the sand measuring
rod is properly classified as a part of filtering machinery under subheading 8421.99.00,
HTSUS.
The measuring plug is a stainless-steel rod that is bent to form a handle at one
end, with a synthetic rubber stopper attached to the opposite end. There are graduated
markings along the length of the rod that are used to determine the amount of rejected
water that is being discharged from the filter during the sand cleaning process. The
measuring plug is specifically designed to fit inside the wash box of the SuperSand
Filter and is integral to the operation of the filter. As with the sand measuring rod, we
therefore conclude that the measuring plug is classified in subheading 8421.99.00,
HTSUS, as a part of filtering machinery.
Splash hood and sand washer
The components referred to as a sand washer and splash hood are combined
with other components and fully incorporated into the SuperSand Filter. The sand
washer component is specially designed to house the top of the air lift pump, and
transfers dirty sand pumped by the air lift pump into the section of the SuperSand Filter
that washes the sand. The sand filtering media is not imported together with the subject
components. The sand washer also discharges the wastewater and controls the wash
water flow rate. The splash hood is specially designed to fit over the top of the
combined air lift pump and sand washer and contains the sand and dirty wash water
within the SuperSand Filter during the filtering process.
The sand washer and splash hood are integral components of the SuperSand
Filter that are only used within the SuperSand Filter. They are not parts of general use,
nor are they specifically provided for in other headings of Chapter 84 or 85. Therefore,
applying Note 2 to Section XVI, HTSUS, we conclude that the sand washer and splash
hood are parts of the SuperSand Filter and are classified in subheading 8421.99.00,
HTSUS, as parts of filtering machinery
Pipe joints
Pipe joint 154 and pipe joint 76 are non-reinforced, synthetic rubber (ethylene
propylene diene monomer (EPDM)) joints. Pipe joint 154 connects the water inlet pipe
to the specially sized connection on the SuperSand filter. Pipe joint 76 connects the
sand washer to the waste piping system for the filter. Protestant states that these joints
provide an interface between the piping and the filter itself, and that without these joints
the filter could not perform its filtering function. Even though the pipe joints may be
integral to the operation of the filter, Note 1(a) to Section XVI excludes from Section XVI
8
“other articles of a kind used in machinery or mechanical or electrical appliances or for
other technical uses, of vulcanized rubber other than hard rubber (heading 4016).”
Therefore, these EPDM rubber joints are properly classified under subheading
4016.99.60, HTSUS, as “Other articles of vulcanized rubber other than hard rubber:
Other: Other: Other: Other: Other,” by application of Note 1(a) to Section XVI.
Washers and “spacing washers”
The items described as “washers” are composed of stainless steel and are used
in conjunction with the various imported screws and threaded rods. Steel washers are
provided for eo nomine in heading 7318, HTSUS. Note 1(g) to Section XVI (Chapters 84
- 85), HTSUS, states that Chapter 84, HTSUS, does not cover parts of general use, as
defined in Note 2 to Section XV (Chapters 72 – 83), HTSUS, of base metal, or similar
goods of plastics (Chapter 39). 8 Note 2 to Section XV, HTSUS, states: “Throughout the
tariff schedule, the expression ‘parts of general use’ means: (a) Articles of heading
7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals.” 9 By
application of Note 1(g) to Section XVI, the steel washers are specifically classified in
subheading 7318.22.00, HTSUS, which provides for other washers of iron or steel.
As for the “spacing washers,” we note that while heading 7318, HTSUS, provides
for non-threaded articles such as washers, EN 73.18 (E) states that washers are
"usually small thin discs with a hole in the center; they are placed between the nut and
one of the parts to be fixed to protect the latter." The submitted information indicates
that the spacing washers are instead "specifically used with the SuperSand filter to aid
in adjusting and leveling the filter unit in a concrete basin that may or may not be
completely level and plumb." Furthermore, they are used on the filter's bottom cone to
vertically adjust the filter to ensure uniform elevation between filter cells in the basin.
Washers classifiable in heading 7318, HTSUS, do not perform an adjustment
type of function and the spacer washers are not provided for elsewhere in the tariff. The
specialized function of the spacing washers indicates that they are integral to the
operation of the SuperSand Filter and are suitable for use solely or principally with the
SuperSand Filter. We therefore conclude that they are parts of the Supersand Filter and
are classified in subheading 8421.99.00, HTSUS, which provides for other parts of
machinery and apparatus for filtering or purifying water.
M12 threaded rods
The threaded rods are of stainless steel and are fully threaded. Threaded rods
that are made of iron or steel and used to fasten or attach items are classified within six-
8
Note 1(f) to Section XV (Chapters 72 – 83) excludes articles of Section XVI (Chapters 84 – 85).
9
Note 3 to Section XV, HTSUS, states that “Throughout the schedule, the expression ‘base metals’
means: iron and steel, copper, nickel, … .” Also, Note 6 to Section XV, HTSUS, states that “Unless the
context otherwise requires, any reference in the tariff schedule to a base metal includes a reference to
alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.”
9
digit subheading 7318.15, HTSUS. Furthermore, “continuously threaded rods” are
considered to be a type of threaded stud and are eo nomine provided for within the
eight-digit subheading 7318.15.50, HTSUS. 10 See S.I. Stud, Inc. v. United States, Slip
Op. 93-124, aff'd. 24 F.3d 1394 (Fed. Cir. 1994) (citing the McGraw-Hill Dictionary of
Scientific and Technical Terms and stating that studs are particular types of bolts which
may be threaded on one or both ends, either with heads or headless); See also
Headquarters Ruling Letter (HQ) 956528 (December 29, 1994).
M6M10 Nuts and M6M12 Nuts
The nuts are composed of stainless steel and are threaded. Threaded nuts are
classified eo nomine in heading 7318, HTSUS, according to their constituent material.
The applicable subheading is 7318.16.00, HTSUS, which provides for “Screws, bolts,
nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring
washers) and similar articles, of iron or steel: Threaded articles: Nuts: Other: Of
stainless steel.” See also Notes 2(a) to Section XV and Note 1(g) to Section XVI, supra.
Screws (M6SM 10x30 and M6SM 10x50)
Protestant does not dispute that the articles identified as screws are threaded
and function as screws used to join the components of the SuperSand Filter. The
articles are composed of a base metal (stainless steel) and are designated as “M6SM
10x60” and “M6SM 10x30.” The terms “M6” and “M8” refer to the diameters of the
screws’ threads (6 mm and 8 mm, respectively). Heading 7318, HTSUS, eo nomine
provides for screws, generally, and screws with shanks or threads with a diameter of 6
mm or more are provided for in subheading 7318.15.80, HTSUS. Therefore, we
conclude that the subject screws are classified in subheading 7318.15.80, HTSUS. See
also Notes 2(a) to Section XV and Note 1(g) to Section XVI, supra.
Sockets 154x175mm
The commercial invoice accompanying the Protest as well as the associated
Customs Form 6445A refers to articles designated as “socket 154x175mm.” In an email
dated January 8, 2014, Protestant provided additional information on the socket, writing
that “the socket is actually a pipe socket to connect two different pipe sizes. It is
basically a pipe coupling. It is made [of] EPDM and has stainless steel clamps to secure
it to the pipe.” As the pipe socket is comprised of both EPDM rubber and stainless steel,
it is a composite good and must be classified by application of GRI 3(b). GRI 3(b)
states, in pertinent part, that “[C]omposite goods consisting of different materials …
shall be classified as if they consisted of the material or component which gives them
their essential character.” Although the stainless-steel clamps affix the pipe socket to
the pipes, the rubber portion of the socket provides the connection between the pipes.
Therefore, the rubber portion provides the essential character to the pipe socket.
10
Note that at that ten-digit statistical HTSUS level (which is unnecessary for the purpose of deciding the protest),
the tariff differentiates between studs of stainless steel (7318.50.5030) and studs that are of alloy steel
(7318.50.5051), or of a steel other than stainless steel (7318.50.5056). Each provision is free of duty.
10
Therefore, these EPDM rubber joints are properly classified under subheading
4016.99.60, HTSUS, as “Other articles of vulcanized rubber other than hard rubber:
Other: Other: Other: Other: Other.”
Box of pipes
The box contains small stainless-steel pipes with a 90 degree bend at the center
used as connecting pieces between the filter components and the plant piping. These
pipes are specifically sized for the SuperSand filter to connect the sand washer’s waste
outlet to the plant piping to discharge the dirty wash water. These pipes are classified
under subheading 7304.29.50, HTSUS, which provides for “Tubes, pipes and hollow
profiles, seamless, of iron (other than cast iron) or steel: Casing, tubing, and drill pipe, of
a kind used in drilling for oil or gas: Other: Tubing: of iron or nonalloy steel.”
HOLDING:
By application of GRIs 1 and 6 (with the exception of the sockets, which are
classified by application of GRIs 1, 3(b), and 6), the imported components are classified
as follows:
(1) Air lift pumps: 8414.10.00, HTSUS (2.5% ad valorem)
(2) Sand discharge pipes: 7304.90.70, HTSUS (duty free)
(3) Sand measuring rods: 8421.99.00, HTSUS (duty free)
(4) Measuring plug: 8421.99.00, HTSUS (duty free)
(5) Air hoses: 3917.32.00, HTSUS (3.1% ad valorem)
(6) Splash hoods: 8421.99.00, HTSUS (duty free)
(7) Sand washers: 8421.99.00, HTSUS (duty free)
(8) Box of pipes: 7304.29.50, HTSUS (duty free)
(9) Pipe joints 76: 4016.99.60, HTSUS (2.5% ad valorem)
(10) Pipe joints 154: 4016.99.60, HTSUS (2.5% ad valorem)
(11) Sockets 154x175mm: 7307.11.00, HTSUS (4.8% ad valorem)
(12) Spacing washers concrete: 8421.99.00, HTSUS (duty free)
(13) M12 threaded rods: 7318.15.50, HTSUS (duty free)
(14) M6M12 nuts: 7318.16.00, HTSUS (duty free)
(15) M6M10 nuts: 7318.16.00, HTSUS (duty free)
(16) Washers: 7318.22.00, HTSUS (duty free)
(17) Screws M6SM 10x30: 7318.15.80, HTSUS (8.5% ad valorem)
(18) Screws M6SM 10x50: 7318.15.80, HTSUS (8.5% ad valorem)
The individual column one general rates of duty are listed above for ease of
reference. 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/tata/hts/.
You are instructed to DENY the Protest.
You are also instructed to notify the Protestant of this decision no later than 60
days from the date of this decision. Any reliquidation of the entry or entries in
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accordance with the decision must be accomplished prior to this notification. Sixty days
from the date of the decision, the Office of Trade, Regulations and Rulings will make the
decision available to CBP personnel, and to the public on the Customs Rulings Online
Search System (“CROSS”) at https://rulings.cbp.gov/ which can be found on the U.S.
Customs and Border Protection website at http://www.cbp.gov and other methods of
public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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