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NY N014972

August 1, 2007



TARIFF NO.: 5911.90.0080

Mr. Martin Cunningham
N.D. Cunningham & Company
P.O. Box 15
Mobile, AL 36601

RE: The tariff classification of an air filter element, for use in HVAC heating/air conditioning equipment, from Ireland.

Dear Mr. Cunningham:

In your letter dated June 18, 2007, which was received July 30, 2007, you requested a tariff classification ruling.

The subject item, as described in your correspondence, consists of an air filter element which is made of lofted polypropylene man-made fibers that has been assembled to a metal frame. You write that the polypropylene textile portion incorporates a passive electrostatic charge that attracts dust in the filtering operation. The article, according to your letter, is strictly used for filtering air moving through a HVAC system into heated or cooled occupied spaces.

While you suggest classification is proper in subheading 8421.99.0080, HTSUS, which provides for “parts of filtering or purifying machinery and apparatus for liquids or gases”, this would not be correct. Section XVI, note 1(e) which governs the classification of products provided for in Chapter 84 of the tariff, states that "this section does not cover transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (heading 5911)" Therefore, your product is precluded from classification therein.

The applicable subheading for the product will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile products and articles, for technical use. The rate of duty will be 3.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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