Revocation of Headquarters Ruling Letter 082609, aquarium filter cartridges

HQ 086936 April 20, 1990 CLA-2 CO:R:C:G 086936 JMH CATEGORY: Classification TARIFF NO.: 8421.99.00 Bruce N. Shulman, Esq. Stein Shostak Shostak & O'Hara 1101 Seventeenth Street, N.W. Suite 806 Washington, D.C. 20036-4704 RE: Revocation of Headquarters Ruling Letter 082609, aquarium filter cartridges Dear Mr. Shulman: In accordance with Customs Regulation 177.9(d), Headquarters Ruling Letter 086209 (HQ 086209), dated April 26, 1989, concerning certain aquarium filter cartridges has been found to be in error and is revoked. This ruling letter reflects Customs position at this time. FACTS: The articles in question are filter cartridges for use in aquariums. The filter cartridges are imported by Ginger Products Co. The source country is not indicated. The subject cartridges are composed of two pieces of non- woven polyester fiber fabric. The two pieces' have inner sides which are heat sealed onto a plastic frame, forming a pouch. The pouch contains carbon and zeolite. The carbon functions to remove odors and most gases from the aquarium. The zeolite acts as an ion exchanger to neutralize ammonia in the aquarium water. In order to function as an aquarium filter, the cartridge is inserted into a plastic housing. This housing is then placed on the side of an aquarium. The housing contains an energizer which is activated by connection to an electrical outlet. ISSUE: Whether the aquarium filter cartridge is a filtering apparatus or a part of a filtering apparatus within heading 8421, Harmonized Tariff Schedule of the United States (HTSUSA). -2- LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..." The applicable heading in this instance is heading 8421, HTSUSA, which describes "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids and gases; parts thereof..." There are three possible subheading classifications within heading 8421. These three subheadings describe: 8421.21.00 Filtering or purifying machinery and apparatus for liquids... 8421.39.00 Filtering or purifying machinery and apparatus for gases..Other... 8421.99.00 Parts...Other... GRI 6, HTSUSA, one of the "following provisions" mentioned in GRI 1, requires that GRI 1 through GRI 5, HTSUSA, be utilized for subheadings as they would for headings. Therefore, under GRI 1 the filter cartridges must meet the terms of the subheadings. For classification within subheadings 8421.21.00 or 8421.39.00, the filter cartridges must be "machinery or apparatus." Chapter 84, HTSUSA, is within Section XVI, HTSUSA, making the Section XVI notes applicable to this classification. Section XVI, Note 5, HTSUSA defines "machine" as "any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85." This note indicates that the term "apparatus" means a working unit, an article which is able to complete its purpose by itself. The filter cartridges fit within a plastic housing. Without this housing the cartridges cannot perform their filtering function. It is the opinion of this office that the filter cartridges are not filtering apparatus, but are parts of filtering apparatus. Therefore, the appropriate classification is within subheading 8421.99.00, as "...filtering or purifying machinery and apparatus, for liquids or gases; parts thereof...Parts... Other..." -3- HOLDING: The term "apparatus" means a working unit, an article which is able to complete its purpose by itself. The aquarium filter cartridges must be used with a plastic housing. Therefore, they are not "apparatus" since they cannot perform their filtering function alone. The aquarium filter cartridges are parts of filtering apparatus. The appropriate classification is within subheading 8421.99.00, as "...filtering or purifying machinery and apparatus, for liquids or gases; parts thereof...Parts... Other..." Sincerely, John Durant, Director Commercial Rulings Division