HQ 953683: Water Treatment Units; Explanatory Note 84.21(II)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953683
                          April 5, 1993


CLA-2 CO:R:C:M 953683 DWS

CATEGORY: Classification

TARIFF NO.: 8421.21.00

Mr. Cleveland M. Jones
General Catalysts Inc.
Nine East 45th Street, Suite 701
New York, NY 10017

RE: Water Treatment Units; Explanatory Note 84.21(II)

Dear Mr. Jones:

     This is in response to your letters of February 4, 1993, and
March 3, 1993, to the Area Director of Customs, New York Seaport,
concerning the classification of water treatment units under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The merchandise consists of water treatment units.  The non-
chemical descaler and scale prevention unit is for use in water
lines of homes, industries, municipalities, etc.  It functions
similarly to a water conditioner system or a water softener, but
it does not change water chemistry or remove or add impurities. 
Its benefit to users is that it eliminates and prevents hard water
scale from building up on pipe surfaces in contact with water,
preventing the proliferation of bacteria, and it removes chlorine
odor in water.

     The unit is comprised of an aluminum shell with removable,
sealed copper cells inside.  The shell is installed in line with
the water flow of the particular system, and only the sealed copper
cells are replaced at regular intervals.  The cells change the
bonding capacity of the mineral salts in the water.  The electro-
magnetic forces which normally cause the crystallization and
scaling on the inner surface of a water pipe are neutralized by the
cells.  The mineral salts remain in suspension and continue in the
water flow rather than forming scale deposits.

 ISSUE:

     Whether the water treatment unit is classifiable under heading
8421, HTSUS, as apparatus for filtering or purifying water?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     In part, heading 8421, HTSUS, provides for: "[f]iltering or
purifying machinery and apparatus for liquids."

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  In part, Explanatory
Note 84.21(II) (pp. 1181 - 1182) states 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.  The heading does not,
     however, include filter funnels, milk strainers, vessels,   
      tanks, etc., even if intended for use as filters after     
       insertion of a layer of gravel, sand, charcoal, etc. . .

     (A) Filtering and purifying machinery, etc., for liquids,
         including water softeners. . . 

     It includes, inter alia:

     (1) - (8) xxx

     (9) Electro-magnetic water purifiers.  In these purifiers the
         action of an alternating magnetic field prevents the
         calcareous salts in the water from crystallising and
         forming deposits on the walls of tubes; instead, the salts
         separate as sludges which can readily be removed.

      It is our position that the subject water treatment unit is
classifiable as an apparatus for filtering or purifying water under
heading 8421, HTSUS.  The cells in the unit change the bonding
capacity of the mineral salts in the water.  The electro-magnetic
forces which normally cause the crystallization and scaling on the
inner surface of a water pipe are neutralized by the cells.  The
mineral salts remain in suspension and continue in the water flow
rather than forming scale deposits.  The function of the unit is
similar to the description of an electro-magnetic water purifier
given in Explanatory Note 84.21.

     Specifically, the unit is classifiable under subheading
8421.21.00, HTSUS, which provides for: "[f]iltering or purifying
machinery and apparatus for liquids: [f]or filtering or purifying
water."

HOLDING:

     The water treatment unit is classifiable under subheading
8421.21.00, HTSUS.  The general, column one rate of duty is 3.9
percent ad valorem.

                           Sincerely,



                           John Durant, Director