CLA-2 OT:RR:CTF:TCM H185723 LWF
Reinhart Laimer
USB-Sewer Equipment Corporation
1700 Enterprise Way
Suite 116
Marietta, GA 30067
RE: Revocation of two ruling letters concerning the tariff classification of certain nozzles for the dispersing or spraying of high-pressure liquids; New York Ruling Letter (“NY”) N162918, dated May 26, 2011; and NY C87376, dated May 14, 1998
Dear Mr. Laimer:
This is in reference to your request for reconsideration of New York Ruling Letter (“NY”) N162918, dated May 26, 2011, concerning the tariff classification under the Harmonized Tariff Schedule of United States (HTSUS) of certain nozzles for the dispersing or spraying of high-pressure liquids (the “Nozzles”). In ruling letter NY N162918, U.S. Customs and Border Protection (CBP) classified the Nozzles under subheading 7326.90.85, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other. Other.” Upon review of NY N162918, CBP has determined that the ruling is incorrect. Accordingly, for the reasons set forth below, CBP is revoking ruling letter NY N162918.
Similarly, CBP believes that it can best meet its obligations regarding the sound administration of the HTSUS under 19 C.F.R. § 177.7(a) by reconsidering certain published rulings so that CBP does not have in force rulings that may be inconsistent with its current views. As such, CBP is also revoking ruling letter NY C87376, dated May 14, 1998, regarding the classification of certain TWK-model cleaning heads (the “Cleaning Heads”), used to clean tanks, reactors, pipes, totes, vessels, and other enclosed spaces with high-pressure water. In NY C87376, CBP classified the Cleaning Heads under subheading 8424.89, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” Similar to its review of NY N162918, CBP has determined that ruling letter NY C87376 is incorrect. Accordingly, CBP is revoking NY C87376.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin, Vol. 50, No. 2 & 3, on January 20, 2016. No comments were received in response to the notice.
FACTS:
The merchandise at issue in ruling letter NY N162918 consists of two types of nozzle heads used in sewer cleaning operations for clearing pipes and channels (the “Nozzles”). The first nozzle, the Standard Nozzle (Part No. 1-0133-6020), is described as a stainless steel nozzle with steel inserts. Similarly, the second nozzle, the Chisel Nozzle (Part No. 1-0212-8020S), is described as a stainless steel nozzle with steel inserts and an optional drill point attached to the nose of the article. Unlike the Standard Nozzle, the Chisel Nozzle also features small holes located at the front of the nozzle that direct water spray forward, thereby increasing the nozzle’s ability to penetrate obstructions and clear blockages and pipe deformations.
The Nozzles are operated by a supply of high pressure water, generated by a vehicle-mounted compressor and fed to the Nozzles via a high pressure hose. As pressurized water enters the Nozzles, the water is expelled backwards through small holes located along the sides and/or butt of the Nozzles, driving the device and attached hose forward through the sewer line. Additional openings along the sides of the Nozzles create high-pressure water jets that can blast and remove blockages, debris, and residue as the device advances through sewer piping. As the operator withdraws the extended Nozzle and attached hose from the sewer, the water jets are used to flush and clean the sewer line from obstructions such as sand, silt, and other debris. The Nozzles do not require lubrication because they are not hydraulically, pneumatically, or electrically operated and do not contain any valves. The Nozzles are imported separately and are not packaged for retail sale at the time of importation.
Similarly, in ruling letter NY C87376, CBP described certain “TWK-model cleaning heads” (the “Cleaning Heads”), as follows:
TWK-model cleaning heads, which are cleaning devices that are used to clean tanks, reactors, pipes, totes, vessels and other enclosed spaces. The cleaning heads are tools used with high pressure water. They require a clean water source, a high pressure pump, high pressure hose and a device for positioning the cleaning head. The cleaning head is positioned in the vessel and the pump is brought up to pressure to feed high pressure water to the cleaning head via the hose. When the water reaches the cleaning head, the force of the water is used to turn the cleaning head which in turn blasts the wall of the vessel with the water. The cleaning force of the water jets clean the vessel walls by cutting through the surface contaminants and removing them via a drain below. The cleaning heads can fit into openings ranging from 4 inches and up. The cleaning heads are used mostly as tools for existing cleaning systems.
* * * * *
ISSUE:
Whether the Nozzles and Cleaning Heads are properly classified under heading 7326, HTSUS, as other articles of iron or steel, or under heading 8424, as parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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 of 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 following HTSUS provisions will be referenced:
7326 Other articles of iron or steel:
* * * * *
8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:
[…]
Other appliances:
[…]
8424.89.00: Other:
8424.90: Parts:
[…]
8424.90.90: Other:
* * * * *
Note 2(b) to Section XVI, HTSUS, states:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified in their respective headings;
…
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 (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General Explanatory Note to Section XVI explains, in pertinent part:
(II) PARTS
(Section Note 2)
In general, parts which are suitable for use solely or principally with particular machines or apparatus (including those of heading 84.79 or heading 85.43), or with a group of machines or apparatus falling in the same heading, are classified in the same heading as those machines or apparatus subject, of course, to the exclusions mentioned in Part (I) above.…
Other parts which are recognisable as such, but are not suitable for use solely or principally with a particular machine or class of machine (i.e., which may be common to a number of machines falling in different headings), are classified in heading 84.87 (if not electrical) or in heading 85.48 (if electrical), unless they are excluded by the provisions set out above.
* * * * *
The EN to heading 84.24, HS, states, in pertinent part:
This heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g., sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray…
(C) STEAM OR SAND BLASTING MACHINES AND
SIMILAR JET PROJECTING MACHINES
Sand blasting machines and the like are often of heavy construction and sometimes incorporate compressors. They are used for de-scaling or cleaning metal articles… by subjecting the articles to the action of high pressure jets of sand, metal abrasives, etc…
PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading includes parts for the appliances and machines of this heading. Parts falling in this heading thus include, inter alia, reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads not of a kind described in heading 84.81.
* * * * *
Heading 8424, HTSUS, provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof.” Similarly, the EN to heading 84.24, HS, states that the heading includes “parts for the appliances and machines of this heading… [and] thus include, inter alia, reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads not of a kind described in heading 84.81.” (Emphasis added).
Pursuant to Note 2(b) to Section XVI, HTSUS, parts of machines, if suitable for use solely or principally with a particular kind of machine, are to be classified with the machines of the same heading. We find that the instant Nozzles are attached via a hose to vehicle-mounted sewer cleaning machines that employ high-pressure water jets to remove pipe blockages, debris, and residue. The sewer cleaning machine consists of a high pressure water pump which feeds pressurized water to the Nozzles. As the pressurized water is expelled through small openings along the sides and butt of the Nozzles, high pressure water jets are created which propel the Nozzles forward and scour the sides of the pipe, thereby removing blockages, debris, and residue. Therefore, insomuch as the sewer cleaning machine produces high pressure water jets for the purpose of cleaning sewer pipes and is similar to the jet projecting machines described by EN 84.24, we find that the machine is most specifically described by heading 8424, HTSUS. See also HQ 964635, dated January 4, 2001; HQ 964637, dated January 4, 2001; HQ 964666, dated January 4, 2001; and NY I81078, dated April 26, 2002.
The instant Nozzles are described as a type of spray nozzle or turbulent sprayer head, specifically designed to attach to a sewer cleaning machine and produce high pressure jets of water to remove blockages, debris, and residue from pipes and similar vessels. As such, they are not suitable for use as general parts. Consequently, insomuch as the Nozzles are suitable for use solely or principally with the spraying machines, they are classified in heading 8424, HTSUS, as parts of a jet projecting machine, per Note 2(b) to Section XVI, HTSUS. Specifically, they are classified under subheading 8424.90.90, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other.”
Our analysis also applies to the classification of Chemac Inc’s TWK-model cleaning heads (the “Cleaning Heads”), which CBP classified in ruling letter NY C87376 under subheading 8424.89.70, HTSUS, the 1998 provision for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other: Other.”
In NY C87376, CBP described the Cleaning Heads as devices used to clean tanks, reactors, pipes, totes, vessels, and other enclosed spaces. Similar to the instant Nozzles, the Cleaning Heads are attached to a high pressure water pump via a pressure hose. High pressure water is fed to the Cleaning Head via the hose, and when the water reaches the Cleaning Head, the force of the water is used to propel the device, thereby projecting high-pressure jets of water against the walls of the vessel. The cleaning force of the water jets clean the vessel walls by blasting through surface contaminants.
Because the physical characteristics and function of the Cleaning Heads are substantially similar to the Nozzles, we find that they are appropriately described as parts of a water-jet cleaning system. Consequently, the Cleaning Heads are properly classified, pursuant to Note 2(b) to Section XVI, HTSUS, in subheading 8424.90.90, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other.”
HOLDING:
By application of GRIs 1 (Note 2(b) to Section XVI) and 6, the Nozzles and Clean Heads are classified under heading 8424, HTSUS, specifically in subheading 8424.90.90, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other.” The column one, general rate of duty is Free.
Duty rates are provides for 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 http://www.usitc.gov.
EFFECT ON OTHER RULINGS:
In accordance with the above analysis, ruling letters NY N162918, dated May 26, 2011, and NY C87376, dated May 14, 1998, are hereby REVOKED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division