&&The product under review is a fine dust Vacuum Filter, Model VF5000. It is a 3-layer pleated paper filter featuring a double-pleated design that captures fine particles such as dust, drywall sanding and fireplace ash. With its patented Qwik Lock# feature, it simply snaps on or off the vacuum for easy cleaning. It measures 8.75" x 6.25". It includes the following features: Captures 99% of all particles 1 micron in size and larger, fits all RIDGID vacs 5 gallons and larger and the filter is washable and reusable.

&&In your application for an advance ruling, you suggested tariff classification number 4823.90.00.90. This tariff classification number is incorrect.&&&&The filter at issue is not specifically provided for in the terms of heading 48.23; in addition, it is further manufactured than just being paper filter, as described in the Explanatory Notes to the same heading.&&&&Heading 84.21 provides for, among other goods, "filtering or purifying machinery and apparatus for liquids or gases."&&&&Note (II) of the Explanatory Notes to heading 84.21 indicates that much of the filtration or purification plan 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.&&&&Therefore, the VF500 Fine Dust Filter (part # 72952, Model VF500) meets the terms of heading 84.21 and is classified therein by application of GIR 1.