Airtone Pulsar; Air Ionizer; Subheading 8543.80.90; Explanatory Notes 84.21 and 85.43; Filtering or Purifying Machinery and Apparatus for Gases; HQ 082701, Revoked.

HQ 960993 April 19, 1999 CLA-2 RR:CR:GC 960993 HMC CATEGORY: Classification TARIFF NO.: 8421.39.80 Mr. Joseph Catanzarite 2502 Petaluma Ave. Long Beach, CA 90815 RE: Airtone Pulsar; Air Ionizer; Subheading 8543.80.90; Explanatory Notes 84.21 and 85.43; Filtering or Purifying Machinery and Apparatus for Gases; HQ 082701, Revoked. Dear Mr. Catanzarite: In Headquarters Ruling Letter (HQ) 082701, issued to you on October 12, 1988, Customs classified the “Airtone Pulsar” air ionizer under subheading 8543.80.90 of the Harmonized Tariff Schedule of the United States (HTSUS), as other electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. We have reviewed this ruling and determined that the classification set forth is in error. Pursuant to section 625(c)(1), Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103182, 107 Stat. 2057 (1993), notice of the proposed revocation of HQ 082701 was published on March 10, 1999, in the Customs Bulletin, Volume 33, Number 10. No comments were received in response to the notice. FACTS: HQ 082701, dated October 12, 1988, described the merchandise as follows: The merchandise in question is an air ionizer called, “The Airtone Pulsar.” The literature submitted with the request for classification gives the following description of the merchandise. The Pulsar is designed for both residential and commercial use. It is said to emit ions into the air which counteract the debilitating side effects of air conditioning, smoking and city air pollution, and relieve the stuffiness encountered in office buildings induced by modern static-proof plastics, fabrics and carpets. ISSUE: Whether the “Airtone Pulsar” was correctly classified as other electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter under subheading 8345.80.90, HTSUS. LAW AND ANALYSIS: Merchandise is classifiable under the 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. GRI 3(a) states in part that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. In HQ 082701, Customs determined that the ionizer had the features of electrical machines and apparatus, having an individual function, and classified the merchandise under subheading 8543.80.90, HTSUS. We have reviewed that ruling and determined that another heading more specifically describes the ionizer. Heading 8421, HTSUS, provides for centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 85.43, at page 1518, states that This heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter. The principal electrical goods covered more specifically by other Chapters are electrical machinery of Chapter 84 and certain instruments and apparatus of Chapter 90. EN 84.21, at page 1278, states that heading 8421 covers filtering or purifying machinery and apparatus for liquids or gases, other than, e.g., filter funnels, milk strainers, strainers for filtering paints (generally chapter 73). This EN further states, at page 1280, 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. It is now Customs position that heading 8421 is more specific than heading 8543. The ionizer is a purifying apparatus that emits ions into the air which counteract the debilitating side effects of air conditioning, smoking and other pollutants. The merchandise is thus classifiable in subheading 8421.39.00 (now 8421.39.80), HTSUS, as filtering or purifying machinery and apparatus for gases, other, other. For a similar determination, See NY rulings 813642, dated September 11, 1995, 820493, dated January 9, 1987, 866005, dated August 23, 1991, and 806912, dated March 1, 1996, that classified air ionizers as filtering and purifying apparatus. Since HQ 082701 failed to consider heading 8421, it is revoked. HOLDING: The “Airtone Pulsar” air ionizer is classifiable under subheading 8421.39.00 (now 8421.39.80), HTSUS, as “Filtering or purifying machinery and apparatus for gases: Other: Other.” The rate of duty is Free. EFFECT ON OTHER RULINGS: HQ 082701, dated October 12, 1988, is revoked. In accordance with 19 U.S.C. 1625 (c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Sincerely, John Durant, Director Commercial Rulings Division