CLA-2 OT:RR:CTF:EMAIN H297833 PF
Maersk Logistics USA Inc.
180 Park Avenue
Building 105
PO Box 950
Florham Park, NJ 07932
RE: Revocation of NY 898469; tariff classification of wallpaper strippers
Dear Mr. Soren Sku:
This is in reference to New York Ruling Letter (“NY”) 898469, issued to O’Neill & Whitaker, Inc., which was acquired by your firm. On June 10, 1994, U.S. Customs and Border Protection (“CBP”) issued a classification ruling, which involved classification of wallpaper strippers under the Harmonized Tariff Schedule of the United States (“HTSUS”). We have reviewed NY 898469 and determined that it is incorrect. For the reasons set forth below, we are revoking that ruling.
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. 52, No. 46, on November 14, 2018. No comments were received in response to the proposed action.
FACTS:
In NY 898469, the subject wallpaper strippers were described as follows:
The merchandise consists of two portable steam wallpaper
strippers. Model SS100 is the Earlex Steam Wallpaper Stripper.
Model PWS150 is the Earlex Pro-Steam 2 Heavy Duty Steam Wallpaper
Stripper. A sample of model SS100 was included with your request.
Both wallpaper strippers are basically electric immersion heaters
contained inside a water tank that is connected by a hose to a
steam plate. Water is heated in the reservoir, thereby producing
steam through the steam plate. The steam plate is applied to the
wall, section by section. Heat and moisture are distributed,
enabling the wallpaper to be removed easily with a knife. Model
SS100 holds 4.0 liters of water, has an 8 inch by 11 inch steam
plate, and a 12 foot hose. Model PWS150 features a 6.5 liter
capacity, a 10 inch by 13 inch steam plate, a 16 foot hose, and a
storage compartment. The wallpaper strippers can also be used in
the home to steam iron hanging curtains, sterilize soil, and kill
weeds on paths and patios. Accessories are available to adapt
model PWS150 to perform additional household tasks such as cleaning
upholstery, carpet, tile, and windows. Both units are guaranteed
for domestic use for 12 months. The guarantee specifically
excludes coverage for rental purposes.
In that ruling, CBP classified the subject wallpaper strippers in subheading 8516.10.00, HTSUS, which provides for “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Electric instantaneous or storage water heaters and immersion heaters.”
Online marketing materials for similar Earlex Steam Wallpaper Strippers describe the devices as the “fastest and easiest ways to remove all types of wall coverings.” In addition, a website featuring the Earlex Steam Wallpaper Strippers notes that they make light work of big wallpaper stripping jobs and that some models contain large and small steam plates for areas that are difficult to access.
ISSUE:
Whether the subject wallpaper strippers are classified in subheading 8516.10.00, HTSUS, as immersion heaters or in subheading 8516.79.00, HTSUS, as other electrothermic appliances of a kind used for domestic purposes.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). 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 HTSUS provisions under consideration are as follows:
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof:
8516.10 Electric instantaneous or storage water heaters and immersion heaters
Other electrothermic appliances:
8516.79 Other.
Additional U.S. Rules of Interpretation 1 (“AUSR1”), HTSUS, provides, in part:
In the absence of special language or context which otherwise requires:
a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use[.]
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 8516, HTSUS, state, in relevant part:
ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS
This group includes:
(5) Immersion heaters of of different shapes and forms depending on their use, are generally used in tanks, vats, etc., for heating liquids, semi-fluid (other than solid) substances or gases. They are also designed to be used in pots, pans, tumblers, cups, baths, beakers, etc., usually with a heat-insulated handle and a hook for hanging the heater in the vessel.
They have a reinforced protective sheath which is highly resistant to mechanical stress and to seepage from liquids, semi-fluid (other than solid) substances and gases. A powder (usually magnesium oxide) with good dielectric and thermal properties holds the wire resistor (resistance) in place within the sheath and insulates it electrically.
Assemblies consisting of immersion heaters permanently incorporated in a tank, vat or other vessel are classified in heading 84.19 unless they are designed for water heating only or for domestic use, in which case they remain in this heading. Solar water heaters are also classified in heading 84.19.
* * *
(E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES
This group includes all electro-thermic machines and appliances provided they are normally used in the household.
* * *
Within Chapter 85, HTSUS, heading 8516, in pertinent part, provides for other electrothermic appliances of a kind used for domestic purposes. The Section and Chapter Notes and the ENs do not provide a clear definition of the term "electro-thermic appliances of the kind used for domestic purposes." However, CBP has previously defined the term “electrothermal” as “[o]f or relating to the production of heat by electricity.” See HQ 965863, dated December 3, 2002 (citing the Webster’s II New Riverside Dictionary 423 (1988)). CBP has also defined the term “domestic” as “of or pertaining to the family or household.” See HQ 965861, dated January 7, 2003 (citing the Merriam-Webster Collegiate Dictionary, 10th ed., pg. 344 (1999)). Accordingly, goods of the heading must be the kind of electrically-heated good that are used in the household.
Our initial determination that the subject wallpaper strippers were classified in heading 8516, HTSUS, was correct because these devices are electrothermic appliances used for domestic purposes. Specifically, they are used in the household and powered by electricity to heat water and produce steam, which is then applied to a wall for wallpaper removal, on curtains for steam ironing, on soil for sterilization and on paths and patio for killing weeds. See United States v. Carborundum Co., 63 C.C.P.A. 98, 102, 536 F.2d 373, 377 (1976). Therefore, the issue in this case is the proper classification at the subheading level. As a result, GRI 6 applies.
We originally determined that the subject wallpaper strippers were classified in subheading 8516.10.00, HTSUS, which provides for, inter alia, “Electric instantaneous or storage water heaters and immersion heaters,” because they contained an immersion heater. While the wallpaper strippers contain an immersion element that heats water to produce steam, we are of the view that the electric fabric steamers as a whole are not within the scope of subheading 8516.10, HTSUS, because they are not used as a water or immersion heater.
The wallpaper strippers are appliances that produce steam by heating water in a tank and directing that steam to a specific, useful and separate purpose. The wallpaper strippers feature a number of components, including a water tank, steam plate, and hose, that together produce and direct steam for the purpose of removing wallpaper. In addition, the wallpaper strippers use steam to iron hanging curtains, sterilize soil, and kill weeds on paths and patios. Accessories can also be added to the wallpaper strippers to perform additional household tasks such as cleaning upholstery, carpet, tile, and windows. Therefore, since the primary function of the wallpaper strippers is the application of steam to fabric, materials, and articles and not the heating of water, we find that the wallpaper strippers are not water or immersion heaters, and cannot be classified in subheading 8516.10.00, HTSUS.
Because the function and design of the wallpaper strippers is not fully described by the terms of subheading 8516.10.00, HTSUS, they are properly classified as another electrothermic appliance in 8516.79.00, HTSUS, which provides for in relevant part, “[O]ther electrothermic appliances of a kind used for domestic purposes; . . . Other electrothermic appliances: Other.”
CBP has classified electric steam cleaners under subheading 8516.79.00, HTSUS, in NY K84905 (April 23, 2004), NY L82254 (February 16, 2005) and NY 168881 (June 24, 2011). In NY K84905, CBP described the merchandise as a clothes steamer with a water reservoir with a plastic cap or nozzle with five steam outlet holes whose function was to steam wrinkles from hanging fabrics, such as clothing or curtains. In NY L82254, CBP described the subject merchandise as a hand-held, pressurized steam cleaner with attachments that was designed to steam clean surfaces. The attachments included a jet nozzle, scrub brush, squeegee, angled head, fabric steamer and cloth, flexible extension hose, and a measuring cup for water. Moreover, in NY N168881, CBP classified a steam cleaner which had a boiler that heated water from the reservoir to create steam to clean and sanitize surfaces, windows, and clothing under subheading 8516.79.00, HTSUS. While we note that the wallpaper strippers are not clothing steamers, they have the same operating principle of applying steam to fabric, materials, and articles. As a result, we find that wallpaper strippers are properly classified in subheading 8516.79.00, HTSUS.
HOLDING:
By application of GRIs 1 (U.S. Additional Rule of Interpretation 1(a)) and 6 and, the wallpaper strippers are classified in heading 8516, specifically subheading 8516.79.00, HTSUS, which provides, in relevant part, for: “Other electrothermic appliances of a kind used for domestic purposes; . . .: Other electrothermic appliances: Other.” The 2018 column one, general rate of duty is 2.7 percent 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 internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY 898469, dated June 10, 1994, is REVOKED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division