CLA-2-90:OT:RR:NC:N4:405
Angela Tabick
DF Young International Logistics
176-20 147 Avenue Jamaica, NY 11434
RE: The tariff classification of a fiberglass filter from China.
Dear Ms. Tabick:
In your letter dated April 20, 2010, on behalf of Tri/Bor Medical, Inc., you requested a tariff classification ruling. A sample was provided.
You stated that the item is “used as a filter.” Per the flyer which you attached, it is the Model 4020/02 HEPA Filter from Air Safety Limited and it has a “Radial Pleated Filter” made of “Hydrophobic Paper” and its case is made of polypropylene. The plastic case that contains the pleated filter has a tubular 22 mm female connector on one end and a 22 mm male connector on the other.
In response to our request for further information to you, N104140 – 350, dated May 26, 2010, we received a letter dated June 14, 2010, from M. Bordoni of Tri/Bor Medical, Inc. The letter stated that the article was a “hydrophopic glass fiber filter” and that it is used only in the process of administering a radioactive solution in a nuclear medicine department as part of a procedure which “assists the physician in making the differential diagnosis of pulmonary embolism in patients experiencing pulmonary distress.”
Regarding its composition, Customs Laboratory Report NY20101130, sent to NIS D. Walsh on October 7, 2010, states that the radial sheets are “composed essentially of non woven glass fibers” and “do not contain any paper.”
From Tri/Bor’s statement of its use, it is described by heading 9022, HTSUS, i.e., Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; parts and accessories thereof.
The heading is not limited to apparatus that is directly related to the emission of the radiation as indicated by the examples, e.g., examination or treatment tables, chairs and the like, and by Court of Appeals for the Federal Circuit 00-1263 (General Electric Company – Medical Systems Group v. United States), dated April 19, 2001, and corrected (in part) on July 18, 2001.
The June 14, 2010 letter from Tri/Bor included a copy of a message to them from T. Hole of Air Safety Limited which stated that the item was “covered by tariff number 90192000000 (medical)…” However, subheading 9019.20, HTSUS, is for therapeutic respiration apparatus and parts and accessories thereof, and these items are used in making a diagnosis.
Separately imported parts and accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, dated August 6, 2002), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Additional US Rule of Interpretation 1-c (see HRLs 965968, dated December 16, 2002, and 967233, dated February 18, 2005).
From the information supplied, these items are suitable for use solely or principally with diagnostic radiation apparatus of HTSUS 9022.
Regarding Note 2-a to Chapter 90, although the filters, per se, appear to be described by heading 8421, HTSUS, Note 1-c to Chapter 84 excludes “machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20).” We have determined that this item is described by heading 7019, Glass fibers (including glass wool) and articles thereof
(for example, yarn, woven fabrics), and that these items are therefore excluded from Chapter 84 and thus HTSUS 8421 so Note 2-a to Chapter 90 does not exclude the filter from classification in Chapter 90.
Regarding Note 1 to HTSUS Chapter 90, its Note 1-e excludes goods of several headings of Chapter 70, but 7019 is not one of them, so that exclusion does not apply.
Based on Additional U.S. Rule of Interpretation 1-c, the provision for parts and accessories of apparatus based on the use of alpha, beta or gamma radiation in Heading 9022 would take precedence over the provision for articles of glass fiber in Heading 7019. The language of Heading 7019 does not constitute a “specific provision”.
The applicable subheading for the 4020/02 HEPA Filter will be 9022.90.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” parts and accessories of apparatus based on the use of alpha, beta or gamma radiation, including radiography and radiotherapy apparatus. The rate of duty will be 1.4% ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division