The tariff classification of woven fiberglass filter bags from Costa Rica

NY D86843 February 23, 1999 CLA-2-70:RR:NC:2:226 D86843 CATEGORY: Classification TARIFF NO.: 7019.90.1000 Mr. Paul E. Linet P.O. Box 533 Acton, MA 01720-0533 RE: The tariff classification of woven fiberglass filter bags from Costa Rica Dear Mr. Linet: In your letter dated January 15, 1999, on behalf of your client, IKOR Puntarenas, S.A., you requested a tariff classification ruling regarding filter bags. Two samples were submitted with your ruling request, Gore-Tex laminated to a fiberglass “Teflon B” coated backing material and Gore-Tex laminated to a “Superflex” backing. You indicated that these samples are two types of materials which will be used to make filter bags. This ruling is limited to these two items. Both samples were sent to our Customs laboratory for analysis. Our lab has determined that the Gore-Tex/Teflon B consisted essentially of woven glass fibers with an application of plastic material on one surface. Our lab has also determined that Gore-Tex/Superflex is a woven fabric consisting of both fiberglass and Teflon textile fibers with an application of plastic material on one surface. You indicated in your letter that all raw materials will be of U.S. origin and will be sent directly from the United States to Costa Rica to produce the final product - “Industrial Filter Bags.” You further indicated that at the time of importation into the United States, the filter bags will be complete, finished articles ready to be used in pollution control equipment.  In your presentation, you suggest that the filter bags should be regarded as other parts for filtering or purifying machinery and apparatus under subheading 8421.99.00, Harmonized Tariff Schedule of the United States (HTS). However, the filter bags of fiberglass are precluded from classification in Chapter 84 in accordance with Chapter Note 1(c). The applicable subheading for the two articles which you submitted will be 7019.90.1000, HTS, which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics)(con.): other: woven. The rate of duty will be 4.8 percent ad valorem. Based on the information submitted, the merchandise is entitled to Duty-Free treatment pursuant to U.S. Note 2(b), subchapter II, Chapter 98, of the HTS. This note provides for the duty free treatment of articles, other than certain excluded articles, which are assembled or processed in a Caribbean Basin Economic Recovery Act beneficiary country, wholly of fabricated components or ingredients (except water) of U.S. origin. As long as only U.S. origin components are used during the foreign manufacturing operation, and the applicable documentation requirements are satisfied, the woven fiberglass filter bags may enter the United States free of duty pursuant to Note 2(b) of subchapter II, Chapter 98, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division