Classification of Filters referred to as 'Disposable Sterilized Dialyzer' and 'Microbarrier' for 'filtering blood'
THE Board informs that doubts have been raised regarding classification of the filters referred to as "Disposable Sterilized Dialyzer" and "Microbarrier" for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for "renal dialysis equipment (artificial kidneys, kidney machines and dialysers)" or under 8421 in tariff item 84212900 as –"Other", filter.
After giving a brief product description, the Board says that the same is illustrative in nature for the purpose of classification of similar / identical goods in the First Schedule of Customs Tariff Act, 1975. [ What does this mean? ]
Meaning of ‘dialysis' in medicine is explained by the Board and then it is informed that the complete machine which performs this process is classifiable in subheading 9018.90 which reads as, " other instruments and appliances " and the system includes the aforementioned "Disposable Sterilized Dialyzer" and / or "Microbarrier" where they find use as filters and qualify as parts of blood purifying system of subheading 9018.90.
The Board then mentions that as required by Chapter Note 2 (a) to Chapter 90, the question to be decided is whether these parts or accessories of blood purifying system are included in any of the headings of Chapter 90 or of Chapter 84, 85 or 91.
And concludes -
"5. In this regard, the classification of goods in First Schedule of the Customs Tariff Act, 1975 is governed by the principles contained in the General Rules for the Interpretation (GRI) of Import Tariff. The GRI 1 provides that "the titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.." In accordance with Rule 1 and Note 2 (a) to Chapter 90, subject to Note 1 to Chapter 90, "parts and accessories for machines, apparatus, instruments or articles of this Chapter,.. which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings; … ". Further,the second paragraph of Part III of the HS General Explanatory Note to Chapter 90, gives guidance for the application of Chapter Note 2(a) to this Chapter. According to this Note, "parts which in themselves constitute articles falling in any particular heading of Chapter 90, 84, 85 or 91 are in all cases to be classified in their respective headings".
6. The heading 84.21 covers, inter alia, filtering or purifying machinery and apparatus for liquids. Therefore, in accordance with the stipulation mentioned in paragraph 5 above, the aforementioned articles, viz. "Disposable Sterilized Dialyzer" and "Microbarrier", are classifiable in heading 84.21, subheading 8421.29, and tariff item 84212900.
7. To sum up, it is clarified that both the articles, viz. "Disposable Sterilized Dialyzer" and "Microbarrier", as filters would be classified in heading 84.21, subheading 8421.29, tariff item 84212900 - - Other, by application of GRI 1, Note 2 (a) to Chapter 90."
Circular dated 9 th May, 2013