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NY F85914

April 25, 2000

CLA-2-84:RR:NC:1:104 F85914


TARIFF NO.: 8421.21.0000

Ms. Marina Flores
R.E. Delgado, Inc
P.O. Box 9024136
San Juan, P.R. 00902-4136

RE: The tariff classification of a water filter pitcher and a cartridge replacement water filter from Italy

Dear Ms. Flores:

In your letter dated April 10, 2000 on behalf of Diaz Martinez Distributors Inc. of Puerto Rico you requested a tariff classification ruling.

The WalTMWater Water Filtration Pitcher (Models NJC110, NJC120 and NJC130) consists of a pitcher, a lid and a reservoir. All these items are plastic. The pitcher also contains one integrated activated carbon/ion exchange resin filter. The device is used to filter tap water by reducing the chlorine and sediment found in the water. The only difference in the models is color, e.g., Model NJC110 is white in color. The pitcher’s design allows it to fit into the door shelf of most refrigerators. The patented lid contains an automatic filter life indicator. Each time the lid is closed, the dial indicator moves one click. After 74 clicks (37 gallons), the red “STOP” sign appears in the window indicating that the filter must be replaced.

General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTS), 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. Because no heading by itself covers the subject merchandise, classification must be accomplished by other than GRI 1. Therefore, reference to a subsequent GRI is necessary.

Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.

The instant merchandise consists of at least two different articles (i.e., plastic household pitcher and integrated filter) that are, prima facie, classifiable in different headings. GRI 3(b) states in part that composite goods made up of different components which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character.

After examining the sample and the literature, we are of the opinion that the essential character is imparted by the filter.

The WalTMWater Replacement Filter (Models NCL37/1 and NCL37/3) is composed of activated silverized carbon and an ion exchange resin. The activated carbon reduces chlorine and sediment found in tap water. The ion exchange resin reduces substances such as lead, copper and zinc. The replacement filter is designed to be used only with municipally treated tap water that has been tested to be microbiologically safe. It is not designed to purify contaminated water. The replacement filters have been sterilized and hermetically sealed to prevent microbial build up in the filter medium. Each filter processes approximately 37 gallons of water. The cartridge design prevents particles and filter media from escaping into the filtered water. The replacement filters are available packaged in different quantities, i.e., Model NCL37/1 (1-pack) and NCL37/3 (3-pack).

The submitted samples (one each of the pitcher Model NJC120 and the replacement filter Model NCL37/1) will be retained by this office.

The applicable subheading for the WalTMWater Water Filtration Pitcher (Models NJC110, NJC120 and NJC130) containing one integrated filter and the cartridge WalTMWater Replacement Filter (Models NCL37/1 and NCL37/3) will be 8421.21.0000, HTS, which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water. The rate of duty will be Free.

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 Robert Losche at 212-637-7038.


Robert B. Swierupski

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