Water Treatment Units; Explanatory Note 84.21(II)

HQ 953683 April 5, 1993 CLA-2 CO:R:C:M 953683 DWS CATEGORY: Classification TARIFF NO.: 8421.21.00 Mr. Cleveland M. Jones General Catalysts Inc. Nine East 45th Street, Suite 701 New York, NY 10017 RE: Water Treatment Units; Explanatory Note 84.21(II) Dear Mr. Jones: This is in response to your letters of February 4, 1993, and March 3, 1993, to the Area Director of Customs, New York Seaport, concerning the classification of water treatment units under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of water treatment units. The non- chemical descaler and scale prevention unit is for use in water lines of homes, industries, municipalities, etc. It functions similarly to a water conditioner system or a water softener, but it does not change water chemistry or remove or add impurities. Its benefit to users is that it eliminates and prevents hard water scale from building up on pipe surfaces in contact with water, preventing the proliferation of bacteria, and it removes chlorine odor in water. The unit is comprised of an aluminum shell with removable, sealed copper cells inside. The shell is installed in line with the water flow of the particular system, and only the sealed copper cells are replaced at regular intervals. The cells change the bonding capacity of the mineral salts in the water. The electro- magnetic forces which normally cause the crystallization and scaling on the inner surface of a water pipe are neutralized by the cells. The mineral salts remain in suspension and continue in the water flow rather than forming scale deposits. ISSUE: Whether the water treatment unit is classifiable under heading 8421, HTSUS, as apparatus for filtering or purifying water? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In part, heading 8421, HTSUS, provides for: "[f]iltering or purifying machinery and apparatus for liquids." In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 84.21(II) (pp. 1181 - 1182) states that: (II) FILTERING OR PURIFYING MACHINERY AND APPARATUS FOR LIQUIDS OR GASES Much of the filtration or purification plant of this heading is purely static equipment with no moving parts. The heading covers filters and purifiers of all types (physical or mechanical, chemical, magnetic, electro-magnetic, electrostatic, etc.). The heading covers not only large industrial plant, but also filters for internal combustion engines and small domestic appliances. The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc., even if intended for use as filters after insertion of a layer of gravel, sand, charcoal, etc. . . (A) Filtering and purifying machinery, etc., for liquids, including water softeners. . . It includes, inter alia: (1) - (8) xxx (9) Electro-magnetic water purifiers. In these purifiers the action of an alternating magnetic field prevents the calcareous salts in the water from crystallising and forming deposits on the walls of tubes; instead, the salts separate as sludges which can readily be removed. It is our position that the subject water treatment unit is classifiable as an apparatus for filtering or purifying water under heading 8421, HTSUS. The cells in the unit change the bonding capacity of the mineral salts in the water. The electro-magnetic forces which normally cause the crystallization and scaling on the inner surface of a water pipe are neutralized by the cells. The mineral salts remain in suspension and continue in the water flow rather than forming scale deposits. The function of the unit is similar to the description of an electro-magnetic water purifier given in Explanatory Note 84.21. Specifically, the unit is classifiable under subheading 8421.21.00, HTSUS, which provides for: "[f]iltering or purifying machinery and apparatus for liquids: [f]or filtering or purifying water." HOLDING: The water treatment unit is classifiable under subheading 8421.21.00, HTSUS. The general, column one rate of duty is 3.9 percent ad valorem. Sincerely, John Durant, Director