# HQ 966963

**April 30, 2004**

**CLA-2 RR:CR:GC 966963 RSD**

**CATEGORY:** Classification

**TARIFF NO.** 3923.50.0000

Ms. Carol Ann Mosoco

Manager, Trade Services

Menlo Worldwide Trade Services

302 Parker Drive

Beufort, South Carolina 29906

**RE:** Plastic screw caps that are used as a cover for oil filter units
of diesel engine vehicles and tractors

Dear Ms. Mosoco:

This is in response to your electronic request for a binding ruling on
behalf of Parker Hannifin Racor Division that was submitted on December
19, 2003, to Customs and Border Protection (CBP) in New York. Your
ruling request concerns the classification of a plastic screw cap that
is used in oil filter units of diesel engine vehicles and tractors under
the Harmonized Tariff Schedule of the United States (HTSUS).
Accompanying your submission were photographs, which displayed the
article. On April 1, 2004, you submitted a sample of the article to our
office.

**FACTS:**

Parker Hannifin Racor Division imports oil filter elements specifically
geared for oil filtering units that are used in vehicles, tractors, etc.
The subject article is a plastic screw cap that is used as a cover for
the oil filter unit in a diesel engine of a truck. The screw cap is a
round, black plastic cap that fits over the oil filter unit to prevent
leakage of oil out of the unit. The submitted photographs indicate that
the cap screws into the top of a cylinder shaped metal housing that
contains the oil filter cartridge. The screw cap is designed for usage
only with the oil-filtering unit. To facilitate the tightening and the
loosening of the screw cap, a hexagonal shaped nut-like knob is located
on the top of the cap. The bottom outside portion of the cap is threaded
to allow the screw cap to be screwed into the metal cylinder shaped
housing. When the oil filter cartridge needs to be replaced, the cap is
loosened with a hexagonal wrench. The filter cartridge then can be
removed and replaced from the cylinder shaped housing. After replacing
the oil filter cartridge, the screw cap is then put back into place and
tightened with a hexagonal shaped wrench.

The plastic screw caps are presently being classified in subheading
3923.50.00, HTSUS, which provides for stoppers, lids and other closures,
of plastics. In your submission, you asked whether the screw caps are
more appropriately classified under heading 8421, HTSUS, as parts of
filtering or purifying machinery and apparatus.

**ISSUE:**

Whether the plastic screw caps are classified in subheading 3923.50.00,
HTSUS, as stoppers, lids, caps and other closures of plastic or in
subheading 8421.99.00, HTSUS as parts of filtering or purifying
machinery and apparatus?

**LAW AND ANALYSIS:**

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation (GRI's). 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 on the basis of GRI 1,
and if the headings and legal notes do not otherwise require, the
remaining GRIs may then be applied.

The Harmonized Commodity Description And Coding System Explanatory Notes
(EN's) constitute the official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and therefore not
dispositive, the EN's provide a commentary on the scope of each heading
of the Harmonized System and are thus useful in ascertaining the
classification of merchandise under the system. Customs believes the
EN's should always be consulted. See T.D. 89‑80, 54 Fed. Reg. 35127,
35128 (Aug. 23, 1989).

The HTSUS provisions under consideration are as follows:

3923 Articles for the conveyance or packing of goods,

of plastics; stoppers, lids, caps and other closures, of

plastics:

3923.50.00 Stoppers, lids, caps and other closures

\* \* \* \* \* \* \* \* \* \* \*

8421 Centrifuges, including centrifugal dryers; filtering or purifying
machinery and apparatus, for liquid or gases; parts thereof:

Filtering or purifying machinery and apparatus for liquids:

8421.23.00 Oil or fuel filters for internal combustion engines

8421.99.00 Other.

\* \* \* \* \* \* \* \* \* \* \*

EN 39.23 indicates that heading 3923 covers all articles of plastics
commonly used for the packing or conveyance of all kinds of products.
The articles covered include:

...

\(c\) Stoppers lids caps and other closures.

\* \* \* \* \* \* \* \* \* \* \* \*

EN 84.21 states, in pertinent part, that heading 8421, HTSUS, that:

> 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....

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

> The liquid filter of this group separate solid, fatty, colloidal,
> etc., particles from a liquid for example, by passing it through a
> sheet, membrane or mass of porous material (e.g., cloth, felt,
> wire-cloth, skin, stoneware, porcelain, kieselguhr, sintered metallic
> powders, asbestos, paper pulp, cellulose, charcoal, animal black,
> sand)....

\* \* \* \* \* \* \* \* \* \* \* \*

It includes inter alia:... **Oil filters for internal combustion
engines, machine-tools etc.** They are of two main types;

> i\) Those containing a filtering element, usually of superimposed
> layers of felt, metallic gauze, steel wool, etc.
>
> \(ii\) Those containing permanent magnets or electromagnets for the
> extraction of ferrous particle from the oil.

In your submission, you asked whether the subject merchandise would be
properly classified in heading 8421, HTSUS as parts of oil filters
because the screw caps are used as covers for oil filter units of diesel
engines for trucks. In determining whether articles such as the subject
merchandise are considered parts, it is a well-established rule that a
part of an article is something necessary to the completion of that
article. It is an integral, constituent, or component part, without
which the article to which it is to be joined, could not function as
such article*. United States v. Willoughby Camera Stores, Inc*., 21 CCPA
322, 324, T.D. 46,851 (1933), *cert denied*, 292 U.S. 640 (1934). The
rule set out in *Willoughby Camera* has been modified over the years so
that a device may be a part of an article even though the device is not
necessary to the operation of the article, provided that once the device
is installed the article cannot function properly without it. To meet
this test, the device must be dedicated for use upon the article. See
*Beacon Cycle*, 81 Cust. Ct. 46, 50-51, C.D. 4764 (1978).

Because one of the competing headings, heading 8421, HTSUS, is within
Section XVI, it is necessary to consider Legal Note 2 to Section XVI to
see if it governs the classification of the imported screw caps. Section
XVI, Note 2(a), HTSUS, states, in the relevant part, that subject to
certain exceptions that are not relevant here, parts of machines which
are goods included in any of the headings of chapters 84 and 85 are in
all cases to be classified in their respective headings. Note 2(b)
states that other parts, if suitable for use solely or principally with
a particular kind of machine, or with a number of machines of the same
heading are to be classified with the machines of that kind. We also
must consider Additional U.S. Rule of Interpretation 1(c) to see if it
supercedes Section XVI, Note 2.

> Additional U.S. Rule of Interpretation 1(c) provides:\
> \
> In the absence of special language or context which otherwise requires
> \... a provision for parts of an article covers products solely or
> principally used as a part of such articles but a provision for
> \"parts\" or \"parts and accessories\" shall not prevail over a
> specific provision for such part or accessory\[.\]

By its terms, Additional U.S. Rule 1(c), HTSUS, applies in the absence
of special language or context which otherwise requires. Section XVI,
Note 2 is such special language or context, but only where the competing
provisions at issue are both within Section XVI. See *Nidec Corp. v.
United States*, 861 F. Supp. 136, *aff'd* 68 F. 3d 1333 (Fed Cir. 1995).
However, in this case, because one of the competing provisions, Heading
3923, HTSUS, is outside of Section XVI, Note 2 to that section does not
provide special language or context which supercedes Additional U.S.
Rule of Interpretation 1(c), HTSUS.

HQ 561353, dated September 19, 2002, concerned the classification of
electrode wires used in Electronic Discharge Machining ("EDM")
equipment. One of the issues involved in the ruling was whether the
electrode wires would be classified as wire or as parts of EDM
equipment. We noted that one of the headings under consideration,
heading 7408, HTSUS, was not a residual provision for articles of
copper, but it is a specific provision for copper wire that is defined
in Note 1(f) to Chapter 74, HTSUS. We further explained that even if we
were to consider the finished electrode wire as a "part", it is more
specifically described by the definition for wire. Notwithstanding Note
2 to Section XVI, we ruled that Additional U.S. Rule of Interpretation
1(c) controls and that a provision for parts of an article shall not
prevail over a more specific provision for such parts. Thus, the
electrode wire was classified in heading 7408, HTSUS, as copper wire.

In another case applying Additional U.S. Note 1(c) and Legal Note 2 to
Section XVI, HTSUS, HQ 966854, dated January 16, 2004, we considered the
classification of seats for fork-lift trucks. We explained that
notwithstanding that a seat for fork-lifts trucks may otherwise qualify
as parts of heading 8431, an unlimited eo nomie provision describes a
good by name and ordinarily covers all forms of the named article. With
the exception of seats of heading 9402, heading 9401 covers all seats,
including those for vehicles provided, as stated in Chapter 94, Note 2,
they are designed for placing on the floor or ground. Therefore, Customs
concluded that a provision for seats (Heading 9401, HTSUS) is a more
specific provision than a provision for parts of forklifts (Heading
8431, HTSUS) for purposes of Additional U.S. Rule of Interpretation
1(c), HTSUS.

In the case at hand, we first note that heading 3923, HTSUS is outside
of section XVI. Heading 3923. HTSUS, provides for stoppers, lids, caps,
and other closures of plastic is a more specific heading than the
alternative proposed heading, heading 8421, HTSUS, which is a more
general basket provision that includes parts for oil filtering machines.
Although it would appear that the screw cap should be classified in
heading 3923, HTSUS, Legal Note 2(p) to Chapter 39 HTSUS provides an
exclusion from classification in Chapter 39 for "Articles of Section XVI
(machines and or mechanical or electrical appliances)." Thus, before we
can classify the screw caps in heading 3923, HTSUS, we must consider the
impact of Legal Note 2(p). HQ 561353, supra, addressed a similarly
worded legal note in classifying the EDM copper wire. In that case, we
had to consider the possible application of Note 1(f) to Section XV,
HTSUS, which like Legal Note 2(p) for Chapter 39, HTSUS, precludes
classification in Section XV for "Articles of Section XVI (machinery,
mechanical appliance and electrical goods)." As the language of the
Legal Note 2(p) for chapter 39 and the language of Note 1(f) to Section
XV, HTSUS are similar, we believe the analysis used in HQ 561353 would
be applicable to this case. Evaluating the application of the exclusion
of Note 1(f) to Section XV, in HQ 561353 we stated:

> We believe that the exclusion in Note 1(f) to Section XV does not
> apply because the electrode wire is not \"machinery, mechanical
> appliances or electrical goods.\" Note 1(f) does not exclude goods
> which could be considered as \"parts\" of such machinery, mechanical
> appliances or electrical goods. In this respect, we point out that the
> HTSUS has been clear as to the exclusion of \"parts\" elsewhere in the
> HTSUS. For example, in the exclusionary Note 3(k) to Chapter 71, the
> exclusion specifically identifies \"machinery, mechanical appliances
> or electrical goods, or parts thereof, of Section XVI.\" (Emphasis
> added.) Therefore, the legal text of Note 1(f) to Section XV, which is
> narrower in scope, was not intended to exclude certain products which,
> although they could be considered as \"parts\" by virtue of their use,
> are clearly defined in the provisions of Section XV.

The parenthetical language of Legal Note 2(p) specifically mentions only
certain articles of Section XVI, HTSUS "machines, and mechanical or
electrical appliances", that are excluded from being classified in
Chapter 39, HTSUS. In applying the Legal Note 2(p) exclusion, we believe
that it excludes only the items of Section XVI, HTSUS that are
specifically mentioned in the Legal Note. There is no reference to parts
or parts thereof in Legal Note 2(p). Therefore, consistent with the
analysis of HQ 561353, we conclude that the exclusion of Legal Note 2(p)
does not cover parts of machines, and mechanical or electrical
appliances of Section XVI, HTSUS. While the screw caps could be
considered as parts of an oil-filtering machine subject to Note 2 to
Section XVI, HTSUS, we find that heading 3923, HTSUS is a more specific
provision based on the application of U.S. Additional Note 1(c) HTSUS.
See HQ 561353 and HQ 966854. Consequently, we find that the screw caps
are classified in subheading 3923.50.00 HTSUS, as stoppers, lids, caps
and other closures of plastic.

**HOLDING:\
\
** In accordance with U.S. Additional Note 1(c), the screw caps used to
cover the housings of oil filters of diesel engine trucks are classified
in subheading 3923.50.0000, HTSUS as: "Articles for the conveyance or
packing

of goods, of plastics; stoppers, lids, caps and other closures, of
plastics: Stoppers, lids, caps and other closures, at a general," column
one rate of duty

of 5.3% 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 the World Wide Web at
[www.usitc.gov]{.underline}.

> Sincerely,
>
> Myles B. Harmon, Director
>
> Commercial Rulings Division