H240506

H240506 April 29, 2025 OT:RR:CTF:EMAIN H240506 DSR CATEGORY: Classification TARIFF NOS.: 3917.32.00; 4016.99.60; 7304.29.50; 7304.90.70; 7307.11.00; 7318.15.50; 7318.15.80; 7318.16.00; 7318.22.00; 8414.10.00; 8421.99.00 Center Director Machinery Center of Excellence and Expertise U.S. Customs and Border Protection 109 Shiloh Drive, Suite 300 Laredo, TX 78045 Re: Application for Further Review of Protest No. 0712-13-100009; Classification of SuperSand Filter Components Dear Center Director: The is our decision regarding the Application for Further Review (“AFR”) of Protest No. 0712-13-100009 filed on behalf of Westech Engineering, Inc. (“Protestant”). The Protest and AFR concern U.S. Customs and Border Protection’s (“CBP”) classification of various components imported together to be used in the assembly of the SuperSand Continuous Backwash Filter (“SuperSand Filter”) under the Harmonized Tariff Schedule of the United States (HTSUS). The AFR was forwarded to this office for consideration. FACTS: On February 13, 2012, the following components were entered together under subheading 8421.99.00, HTSUS, which provides for: “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gasses; parts thereof: Parts: Other.” (1) Air lift pump (2) Accessory kit (containing sand discharge pipes, measuring plug, measuring rod) (3) Air hoses (4) Splash hood (5) Sand washer (6) Box of pipes (7) Pipe joints 76 (8) Pipe joints 154 (9) Socket 154x175 mm (10) Spacing washers (11) M12 threaded rods (12) M6M12 nuts (13) M6M10 nuts (14) Washers (15) Screws M6SM 10x30 (16) Screws M6SM 10x50 The entry was liquidated on July 27, 2012, with the components classified as follows: (1) Air lift pump (8414.10.00, HTSUS) (2) Accessory kit (8414.10.00, HTSUS) (3) Air hoses (3917.31.00, HTSUS) (4) Splash hood (7309.00.00, HTSUS) (5) Sand washer (8414.10.00, HTSUS) (6) Box of pipes (7304.29.50, HTSUS) (7) Pipe joints 76 (7307.11.00, HTSUS) (8) Pipe joints 154 (7307.11.00, HTSUS) (9) Socket 154x175mm (7307.11.00, HTSUS) (10) Spacing washers (7318.21.00), HTSUS (11) M12 threaded rods (7318.16.00, HTSUS) (12) M6M10 Nuts (7318.16.00, HTSUS) (13) M6M12 Nuts (7318.16.00, HTSUS) (14) Washers (7318.21.00, HTSUS) (15) Screws M6SM 10x30 (7318.11.00, HTSUS) (16) Screws M6SM 10x50 (7318.11.00, HTSUS) On March 1, 2013, Protestant filed a corrected entry summary classifying the components under subheading 8421.21.00, HTSUS, which covers filtering or purifying machinery and apparatus for purifying water. On March 3, 2013, Protestant filed an amended protest containing additional arguments regarding classification. A complete and fully assembled SuperSand Filter is designed to be used in wastewater treatment plants, the pulp and paper industry, the chemical industry, the iron and steel industry, the mining and mineral industry, the food industry, and surface water treatment facilities for the purification of processed water and industrial wastewater. The SuperSand Filter employs a backwash rinse that is performed continuously while the tank is processing water. Raw water enters near the bottom of the filter’s tank by means of a stainless-steel water distributor. An air lift pump located at the center of the module draws the filter media (sand) from the bottom of the filter up into the wash box. As the filter media is released into the wash box, it falls into the sand scrubber, where the filtered solids are separated from the sand. Suspended solids are filtered out as the raw water flows up through the media bed. As the filtrate (cleaned water) reaches the top of the filter, it passes over the effluent barrier and is discharged. A portion of the filtrate is diverted through the sand washer and used for cleaning and transferring the waste solids. The washed sand falls onto the media bed for continued use. See WesTechPortal, SuperSand Continuous 2 Backwash for Uninterrupted Filtration, https://vimeo.com/365827627 (last visited Feb. 10, 2025). For ease of reference, the facts regarding each individual component subject to this protest are detailed in in the “Law and Analysis” section, infra. ISSUE: Whether the subject components are classified: (1) together as unassembled “filtering or purifying machinery” under heading 8421, HTSUS, (2) or individually under their respective headings. LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on January 18, 2013, within 180 days of liquidation of the entry, pursuant to 19 U.S.C. §1514(c)(3). Further review of Protest No. 0712-13-100009 is properly accorded pursuant to 19 C.F.R. 174.24(b), because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of CBP or his designee, or by the customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. The HTSUS headings under consideration are: 3917 Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: * * * 4016 Other articles of vulcanized rubber other than hard rubber: * * * 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: * * * 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: * * * 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: * * * 3 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: * * * 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof Note 1(g) to Section XVI (Chapters 84 - 85), HTSUS, states that Chapter 84, HTSUS, does not cover parts of general use, as defined in Note 2 to Section XV (Chapters 72 – 83), HTSUS, of base metal, or similar goods of plastics (Chapter 39).1 Note 2 to Section XV, HTSUS, states, in relevant part: Throughout the tariff schedule, the expression ‘parts of general use’ means: (a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals….2 Therefore, if any of the subject components are found to be parts of general use, e.g., articles of heading 7318 (screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel), then those components are excluded from classification in Chapter 84 as filtering or purifying machinery or parts thereof. Note 2 to Section XVI, which governs the classification of “parts” within Chapters 84 and 85, states, in relevant part: Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goo

A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on January 18, 2013, within 180 days of liquidation of the entry, pursuant to 19 U.S.C. §1514(c)(3). Further review of Protest No. 0712-13-100009 is properly accorded pursuant to 19 C.F.R. 174.24(b), because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of CBP or his designee, or by the customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. The HTSUS headings under consideration are: 3917 Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: * * * 4016 Other articles of vulcanized rubber other than hard rubber: * * * 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: * * * 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: * * * 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, was