Displacement Washer; Papermaking; Pressure Diffuser; Medium Consistency Stock Washer; Machine for Making Cellulosic Pulp; Headings 8421 and 8439, HTSUS

HQ 950304 April 15, 1992 CLA-2:CO:R:C:M 950304 JAS CATEGORY: Classification TARIFF NO.: 8421.29.00, HTSUS Frederick L. Ikenson, Esq. 1621 New Hampshire Avenue, N.W. Washington, D.C. 20006 RE: Displacement Washer; Papermaking; Pressure Diffuser; Medium Consistency Stock Washer; Machine for Making Cellulosic Pulp; Headings 8421 and 8439, HTSUS Dear Mr. Ikenson: In your letter of August 30, 1992, on behalf of Kamyr, Inc., you inquire as to the tariff classification of a pressure diffuser, a machine for the displacement washing of pulp stock. You provided additional information in a meeting at Customs Headquarters on January 23, 1992. You ask that we reconsider a previous ruling on this machine. FACTS: In a ruling dated June 7, 1989 (829527), the Area Director of Customs, New York Seaport, held that the Kamyr Pressure Diffuser was classifiable as a machine for making cellulosic pulp, in item 668.00, Tariff Schedules of the United States (TSUS) and, upon implementation of the Harmonized Tariff Schedule of the United States (HTSUS), in subheading 8421.29.50, HTSUS, filtering and purifying machinery and apparatus for liquids. It is the HTS classification that you ask us to reconsider. The machine in issue consists of a cylindrical pressure shell containing a hydraulically operated tapered or conical screen with multiple 1/16 inch holes. The shell is surrounded by evenly spaced rows of wash nozzles. As pulp stock consisting of spent cooking liquor, fibers, and dissolved soluble contaminants enters the shell from the digester, the wash nozzles spray it with cleaner liquor from a previous wash cycle. This displaces the dirtier liquor and dissolved solids and forces these contaminants through the screen to the extraction chamber. You - 2 - state that the pulp stock entering the Kamyr Pressure Diffuser is in the 10-12% range (i.e., 10-12% by weight dry solid, 88-90% liquid). The consistency of this material is said to remain the same during processing, that is, the pulp stock that exits the diffuser is of the same consistency as that entering the diffuser. You maintain that the pulp stock this machine processes is not a liquid for heading 8421 purposes, and that heading 8439, machinery for making pulp of fibrous cellulosic material represents the correct classification. ISSUE: Whether the Kamyr Pressure Diffuser filters or purifies a liquid for tariff purposes. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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 provided the headings or notes do not require otherwise, according to GRIs 2 through 6. If the instant machine answers to a description in heading 8421 and at the same time to a description in heading 8439, it must be classified in heading 8421. Chapter 84, Note 2, HTSUS. The term liquid is not defined in the HTSUS. However, relevant Harmonized Commodity Description And Coding System Explanatory Notes (ENs), at p. 1181, indicate that filtering and purifying machinery and apparatus for liquids includes those used to eliminate liquids from materials in the form of a slurry. (Emphasis added). Although the notes do not define the term, it appears that slurries are to be regarded as liquids for heading 8421 purposes. In the absence of a contrary legislative intent or proof of commercial designation, tariff terms are to be construed in accordance with their common meaning and commercial meanings, which are presumed to be the same. You cite various lexicons in attempting to ascertain the common meaning of the terms liquid and slurry. Common among the definitions is the ability of a material to freely flow or whose molecules are relatively free to change their positions with respect to each other. These are characteristics you claim pulp stock of 10-12% consistency lacks. You therefore conclude that the instant machine does not filter or purify a liquid for purposes of heading 8421. - 3 - Common meaning is not a matter of fact but a question of law for the court to decide. While not expressly ruling on the meaning of the terms, the court has described the cooked material from the digester as a "slurry", and the admixture of water, coarse pulp and impurities of all kinds when present as "stock". Neither term is distinguished as a liquid or solid and neither is limited by consistency or density. Bird Machine Company v. United States, 49 Cust. Ct. 81, C.D. 2363, aff'd. C.A.D. 835 (1964). It is apparent to us that the common meaning of the involved terms is at best unclear. The pulp and paper industry does not categorize pulp stock in terms of being a liquid or solid. The industry recognizes three (3) categories of pulp stock according to consistency or density: low (from 3 to 5% by weight solid materials), medium (over 5 to 12% by weight solid materials), and high (over 12% percent by weight solid materials). It is agreed that the industry regards low consistency pulp stock as a slurry which is sufficient for purposes of heading 8421. It is important to note that medium consistency pulp stock that is 10-12% by weight solid is 88-90% liquid. More importantly, however, heading 8421 describes filtering and purifying machinery and apparatus for liquids or gases. In this regard, "for" is a function word indicating suitability or fitness for an intended purpose. The fact that the Kamyr Pressure Diffuser is said to process medium consistency pulp stock is not determinative because heading 8421 is not governed by actual use. Industry sources we have consulted indicate there are no unique design features that would limit machines of this type to processing medium consistency pulp stock. The same machine is believed to be suitable for processing low consistency material as well. HOLDING: The Kamyr Pressure Diffuser answers to the description in heading 8421. Under GRI 1, it is provided for in that heading. Actual classification is in subheading 8421.29.00, HTSUS. The rate of duty is 3.9 percent ad valorem. EFFECT ON OTHER RULINGS: New York Ruling dated June 7, 1989 (829527) is affirmed. Sincerely, John Durant, Director Commercial Rulings Division