CLA-2-84:OT:RR:NC:N1:105
Mr. Zachary Keleher
Maddocks Engineered Machinery
663 Woodward Avenue
Hamilton, ON L8H 6P3
Canada
RE: The tariff classification of cartridge filters and pleat packs from Canada.
Dear Mr. Keleher
In your letter dated October 28, 2021, you requested a tariff classification ruling.
The first item under consideration is a cartridge filter comprised of an 85% paper and 15% polyester filter material combined with galvanized metal screens and caps, sponge gaskets, polyester woven bands, self-adhering plastisol potting compound, thermobond hot melt adhesive, and a cyanoacrylate adhesive. The filter cartridge is a cylindrical shape and held together by the metal end caps and metal mesh reinforcement. The filter has a corrugation depth of .016 inches and a maximum temperature rating of 180 degrees Fahrenheit. The filter cartridge is designed for industrial air filtration and dust collection purposes.
The second item under consideration is identified as the 85% paper and 15% polyester pleat packs. The product consists of filter paper that has been pleated in a manner permitting it to function as filter media in a filter cartridge. The paper consists of 85 percent cellulose (presumably wood) fiber and 15 percent polyester fiber. The paper is manufactured by the Fourdrinier process.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The Explanatory Notes to Chapter 48 provide that where cellulose predominates by weight over textile content, the material will be classified as paper. As the instant product consists of only 15 percent polyester fiber, the pleated material is accurately classified as paper. You note that the paper is manufactured by the Fourdrinier process, which is the most commonly used process for manufacturing paper.
We consider the cartridge filter to be like the filters in ruling N237534 (dated February 15, 2013), which included pleated cellulose paper cartridge filters in a cylindrical shape used in wet-dry vacuums to filter air. The steel mesh wire screens inside the cartridge provided reinforcement on the pleated cellulose paper medium similarly to the filter cartridges in your letter. In the ruling, CBP classified the filters in subheading 8421.39.8015, HTSUS.
In your letter, you suggest that the cartridge filter is classifiable under subheading 8421.39.8015, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other: Dust Collection and air purification equipment: Other.” We agree. The general rate of duty will be Free.
In your letter, you further suggest that the 85% paper and 15% polyester pleat packs are classifiable under subheading 4823.90.1000, HTSUS, which provides for “Other paper, paperboard, cellulose wadding, and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding, or webs of cellulose fibers: Other: Of paper pulp.” We disagree. Pulp and paper are two distinct materials. The instant product does not consist of pressed or otherwise manipulated pulp; it consists of paper manufactured by a distinct paper manufacturing process. The pleat packs are pleated filter paper.
Therefore, the applicable subheading for the 85% Paper and 15% polyester pleat packs will be 4823.20.9000, HTSUS, which provides for “Other paper, paperboard, cellulose wadding, and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding, or webs of cellulose fibers: Filter paper and paperboard: Other.” The general rate of duty will be free.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division