Decision on Protest and Application for Further Review of Protest No. 35018000018, Dated March 7, 1988

HQ 082690 August 7, 1989 CLA2 CO:R:C:G 082690 VEA CATEGORY: Classification TARIFF NO.: 661.95 District Director of Customs 110 South Fourth Street Minneapolis, Minnesota 55401 RE: Decision on Protest and Application for Further Review of Protest No. 35018000018, Dated March 7, 1988 Dear Sir: The above protest and application for review were timely filed against your action in which certain Putsch Membrane Presses used in the sugar beet industry were classified as filtering and purifying machinery in item 661.95 of the Tariff Schedules of the United States Annotated (TSUSA). The merchandise was entered at Minneapolis on entry number 892 0034340, dated March 18, 1987. FACTS: The merchandise includes PKF Putsch Membrane Presses manufactured in West Germany and used in the filtration process in sugar manufacturing. The import specialist classified the merchandise as filtering and purifying machinery in item 661.95, TSUSA. The importer, American Crystal Sugar Company, through its Counsel, filed a timely protest claiming that the presses are used exclusively in the production of sugar and should be classified in item 666.20, TSUSA, as machinery used in the manufacture of sugar and parts thereof. ISSUE: Whether Putsch Membrane Presses used in the manufacture of sugar from beets are filtering and purifying machinery classified in item 661.95, TSUSA, or machinery for use in the manufacture of sugar and parts thereof classified in item 666.20, TSUSA.   2  LAW AND ANALYSIS: Item 661.95, which provides for machinery used in the filtering and purifying process states: Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainer, and similar articles), for liquids or gases; all the foregoing and parts thereof 661.95 Other Following the general rule that the common meaning of a word should be adhered to in interpreting tariff provisions, we look to the dictionary for guidance in applying this provision. Webster's Third New International Dictionary (1971), page 850, defines filtering as 1.to subject to the action of a filter: pass (a liquid or gas) through a filter for the purpose of purifying or separating or both: strain; also to act as a filter toward; 2. to remove from a fluid by means of a filter. The Random House Dictionary of the English Language (1966 Unabridged Edition) describes a filter as any substance, as cloth, paper, porous porcelain on a layer of charcoal or sand through which liquid is passed to remove suspended impurities or to recover solids. Prior Headquarters' decisions have classified machines used as filters in item 661.95. In a Ruling dated June 6, 1984 (file 073168), a reverse osmosis dewatering machine used to separate water from maple sap before the sap was fed into an evaporation unit was classified as filtering and purifying machinery in item 661.95. This ruling was later upheld in a court decision, A.N. Deringer v. United States, 656 F. Supp. 670 (CIT 1986). Also, a ruling dated January 20, 1982, classified a sludgedewatering machine under item 661.95 since its function of removing solids from water before it was discharged constituted a filtering and purifying function. Filtration is a major stage in the processing of beet sugar. In order to obtain quality refined sugar, all suspended matter must be removed from the sugar liquor. This is accomplished by filtering sugar liquors at different stages of the refining operation. Based on the description of the merchandise submitted with the protest, it is clear that it is used in the filtration process to perform a filtering function, and is classified in item 661.95.  -3- We reject the importer's argument that the merchandise should be classified in item 666.20. That provision provides: 666.20 Machinery for use in the manufacture of sugar and parts thereof Although item 666.20 appears to be a provision covering any machinery used in the sugar manufacturing process, Headquarters rulings and judicial decisions have not classified all merchandise used to manufacture sugar under this item. Classification under 666.20 is precluded by the language of Schedule 6, Part 4, Subpart A, Headnote 1. Headnote 1 states that "A machine or appliance which is described in this subpart and also is described elsewhere in this part is classifiable in this subpart." Filtering machinery is described in subpart A and sugar machinery is described in subpart C. Thus, pursuant to Headnote 1, filtering machinery can only be classified in Subpart A. In American Customs Brokg. Co. V. United States, 433 F. 2d 1340 (1970), the court held that parts for a sugar centrifuge used to separate sugar crystals from molasses was classifiable in item 661.90, which provides for centrifuges and 666.20, Headnote 1 precluded classification in that provision. The Putsch Membrane Presses are also precluded from classification in item 666.20 by reason of General Headnote 10 (ij), which states that a provision for parts of an article covers a product solely or chiefly used as a part of such article, but does not prevail over a specific provision for such part. The court in Great Western Sugar Co., v. United States, 452 F. 2d 1394 (1972), applying this headnote, held that metal plates used to cut sugar beets into thin shaped slices were classifiable as knives and cutting blades under item 649.67, rather than in item 666.20. Although the knives were used in the manufacture of sugar, the provision for knives was found to be a specific provision which prevailed over the provision for  -4- parts. Thus, under General Headnote 10 (ij), in this case, the provision for filtering machinery, item 661.95 prevails over 666.20 HOLDING: The Putsch Membrane Presses in question are properly classified in item 661.95, TSUSA, as filtering and purifying machinery. You should deny the protest in full. A copy of this decision should be attached to the Form 19 and provided to the protestant. Sincerely John Durant, Director Commercial Rulings Division