Mr. Duncan A. Nixon
Sharretts, Paley, Carter & Blauvelt. P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: The tariff classification of filter pumps, chlorine generators and swimming pools from an undetermined country
Dear Mr. Nixon:
In your letter dated June 25, 2004 on behalf of Intex Recreation Corp. of Long Beach, California you requested a tariff classification ruling.
Your request covers one-piece and two-piece chlorine generator and filter pump units imported with and without above-ground pools. You present five scenarios for consideration:
1. an above-ground pool imported with the one-piece combination chlorine generator and filter pump unit.
2. a one-piece combination chlorine generator and filter pump unit imported separately.
3. an above-ground pool imported with a two-piece chlorine generator and filter pump unit where the two separate machines work together to accomplish the filtering/purifying function.
4. the two-piece chlorine generator and filter pump unit imported without the pool.
5. separate importation of the chlorine generator component of the two-piece chlorine generator and filter pump unit (without the pool or the filter pump).
Literature has been provided and you note that the filter pump imported separately is classifiable under heading 8413 pursuant to NY ruling C89845 issued to Intex on August 6, 1998.
The chlorine generator and filter pump units will be used to circulate, filter and purify the water in above ground swimming pools. The chlorine generator component purifies the water. You submit that this combination is comparable in all relevant respects to the water treatment systems covered by NY ruling 889108 of September 2, 1993 which classified the system under 8421.21.0000 as filtering or purifying machinery and apparatus for liquids: for filtering or purifying water.
The one-piece combination chlorine generator and filter pump shares a common base hence it is a composite machine in accordance with Section XVI, note 3. The two-piece combination is a functional unit in accordance with Section XVI, note 4.
The chlorine generator is comprised of the following components: a power supply which converts AC to DC current which is required by the cell to perform the electrolysis; a titanium electrolytic cell that contains bipolar electrodes which perform the electrolysis and produce chlorine when energized with DC current; and, a flow sensor to protect the cell and ensure that there is adequate water flow through the cell. Chlorine is generated as pool water containing salt passes through the electrolytic cell.
You believe that in scenarios 1 and 3 that the pool should be classified in subheading 9506.99.55 and that the one-piece and two-piece chlorine generator filter pumps in subheading 8421.21 since Chapter 95, note 1(m) excludes these items. (Chapter 95, note 3 states that subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.) You also believe that scenarios 2, 4 and 5 should be classified under subheading 8421.21.
Legal Note 1 (m) of Chapter 95 excludes the named items from Chapter 95 but only when these items are imported in a separate condition. In a situation where the items are imported with the equipment they are designed to be used with, they are classified along with the equipment in the provision covering the equipment. For example, the classification of an electric motor for use in an exercise machine will be controlled by legal note 1(m) and classifiable in heading 8501 of the HTS even though it is a specially designed motor for use solely with treadmills. But an import consisting of an exercise treadmill incorporating this same motor will be classified in subheading 9506.91 with no separate classification breakout for the motor component. Similarly, it is our opinion that the chlorinator and filter pump units, imported with the above ground pools, are classified with the pools in heading 9506, HTS.
The applicable subheading for scenarios 1 and 3, the pool imported with the one-piece chlorine generator and filter pump unit and the pool imported with the two-piece chlorine generator and filter pump unit respectively will be 9506.99.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for swimming pools and wading pools and parts and accessories thereof. The general rate of duty will be 5.3 percent.
The applicable subheading for the one-piece combination chlorine generator and filter pump (scenario 2), the two-piece chlorine generator and filter pump unit (scenario 4) and the chlorine generator component of the two piece chlorine generator and filter pump (scenario 5), all imported without a pool, will be 8421.21.0000, HTS, which provides for filtering or purifying machinery and apparatus for liquids: for filtering or purifying water. The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Robert B. Swierupski