CLA-2 RR:TC:MM 958017 LTO
Port Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669
RE: Protest 0712-94-100911; Humidifiers; non-domestic;
electrical; headings 8415, 8419, 8479, 8516; EN 84.15; EN
84.19; EN 84.79; EN 85.43; HQ 956741; section XVI, note 2(a)
Dear Port Director:
The following is our decision regarding Protest 0712-94-100911, which concerns the classification of humidifiers and
parts thereof under the Harmonized Tariff Schedule of the United
States (HTSUS). The subject merchandise was entered on February
11 through February 18, 1994, and the entries were liquidated on
May 20 and May 27, 1994. The protest was timely filed on August
17, 1994.
FACTS:
The humidifiers, with (NHMC) or without (MES) blower units,
create steam which is used to humidify the air that passes
through a furnace. The steam is produced by means of an
electrical current generated between electrodes immersed in
water. The humidifiers may be imported without a blower unit, in
which case the furnace blower is utilized to propel the steam and
air stream through ductwork and into the environment,
or with a blower unit, which is in a separate housing that is
mounted to the humidifier.
The humidifiers were entered under subheading 8479.89.10,
HTSUS, which provides for machines and mechanical appliances
having individual functions,
not specified or included elsewhere in this chapter:
electromechanical appliances with self-contained electric motor:
air humidifiers or dehumidifiers. They were classified
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upon liquidation under subheading 8419.19.00, HTSUS, which
provides for nonelectric instantaneous or storage water heaters.
ISSUE:
Whether the humidifiers are classifiable under subheading
8479.89.10, HTSUS, which provides for machines and mechanical
appliances having individual functions,
not specified or included elsewhere in this chapter:
electromechanical appliances with self-contained electric motor:
air humidifiers or dehumidifiers.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System, 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 protestant contends that the humidifiers are
classifiable under heading 8479, HTSUS, which provides for
machines and mechanical appliances having individual functions,
not specified or included elsewhere in chapter 84, HTSUS. In
support of this proposition, the protestant cites EN 84.15, pg.
1166, which states that heading 8415, HTSUS (air conditioning
machines, comprising a motor-driven fan and elements for changing
the temperature and humidity), excludes "[a]pparatus which,
although incorporating a motor-driven fan, has the sole function
of changing either the temperature or humidity of the air
(headings 84.79, 85.16, etc.) (emphasis in original)." The
protestant does not argue that the humidifiers are classifiable
under heading 8415, HTSUS, but argues that EN 84.15 "directs"
classification to heading 8479, HTSUS.
It has also been suggested that the humidifiers may be
classifiable under heading 8543, HTSUS, which provides for
electrical machines and apparatus, having individual functions,
not specified or included elsewhere in chapter 85, HTSUS.
However, if the humidifiers are "specified or included elsewhere"
in chapter 84 or 85, HTSUS, or are "covered more specifically by
a heading in any other Chapter of the Nomenclature," they cannot
be classified under heading 8479 or heading 8543, HTSUS. See EN
84.79, pg. 1314; EN 85.43, pg. 1402.
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Heading 8419, HTSUS, provides for machinery, plant or
laboratory equipment for the treatment of materials by a process
involving a change of temperature such as steaming, evaporating
or vaporizing. EN 84.19, pg. 1173, states that heading 8419,
HTSUS, "covers machinery and plant designed to submit materials
(solid, liquid or gaseous) to a heating or cooling process in
order to cause a simple change of temperature, or to cause a
transformation of the materials resulting principally from the
temperature change . . . ."
Humidifiers are designed to increase the humidity in the air
by boiling water to produce steam. Arguably, these humidifiers
submit a material (water) to a heating process causing a
transformation of the material (water to steam) principally from
the temperature change, and thereby, treating the air.
However, humidifiers are not described, nor are they similar
to, the articles mentioned in EN 84.19, pg. 1172-1178. For
example, the steaming machinery or plant of heading 8419, HTSUS,
is "used in various manufacturing operations (e.g., in the
preparation of vegetable or animal extracts; in the food industry
generally; in operations involving the use of steam for de-greasing or cleansing processes). Other types consist of larger
chambers for subjecting material to more or less prolonged action
of an atmosphere of steam; these are used, for example, for
conditioning textile fibres in the mass, for steam-treatment of
wood, etc." See EN 84.19, pg. 1177. This machinery or plant
submits a material, such as a vegetable or animal extract, to a
steaming process which causes a change in the extracts from the
temperature change. The machinery or plant of heading 8419,
HTSUS, is used for the "treatment of materials," for example, by
steaming. Humidifiers, on the other hand, are used to create
"steam." They do not "treat" another material with this steam.
Accordingly, it is our opinion that humidifiers are not covered
by the terms of heading 8419, HTSUS.
It has also been suggest that the humidifiers may be
classifiable under heading 8516, HTSUS, which provides for other
electrothermic appliances of a kind used for domestic purposes.
The humidifiers, however, are not "used for domestic purposes,"
and cannot be classified under heading 8516, HTSUS. See HQ
956741, dated November 2, 1994 (wherein "domestic" humidifiers
with heaters were classified, according to note 3 to section XVI,
HTSUS, under heading 8516, HTSUS).
It is our opinion that the humidifiers are not "specified or
included elsewhere" in chapter 84 or 85, HTSUS, nor are they
"covered more specifically by a heading in any other Chapter of
the Nomenclature." Accordingly, they are classifiable either
under heading 8479 or heading 8543, HTSUS.
The humidifiers in question create steam by means of an
electrical current generated between electrodes immersed in
water. EN 85.43, pg. 1402, states that - 4 -
most of the appliances of heading 8543, HTSUS, operate "wholly
electrically. However, the heading also includes electrical
goods incorporating mechanical features [such as those found on
the NHMC, which is imported with a blower unit] provided that
such features are subsidiary to the electrical function of the
machine or appliance (emphasis in original)." The humidifiers
create steam using an electrical process rather than a mechanical
one. Accordingly, they cannot be classified under subheading
8479.89.10, HTSUS, which provides for "[e]lectromechanical
appliances with self-contained electric motor: [a]ir humidifiers
or dehumidifier." Rather, the humidifiers are classifiable under
heading 8543, HTSUS, specifically under subheading 8543.80.75,
HTSUS, which provides for other electrical machines and
mechanical appliances, having individual functions.
Parts for humidifiers are classifiable in accordance with
note 2 to section XVI, HTSUS. Note 2(a) provides, in pertinent
part, that "parts of machines . . . are to be classified
according to the following rules: (a) [p]arts which are goods
included in any of the headings of chapters 84 and 85 (other than
headings 8485 and 8548) are in all cases to be classified in
their respective headings." Accordingly, if the parts in
question are "goods included" in a section XVI, HTSUS, heading,
they cannot be classified, as parts, under heading 8543, HTSUS.
This would seem to apply, in particular, to transformers, fuses,
switches, etc., found on various invoices. As there is no
information concerning these and other parts beyond the one line
description, it is impossible to render a definitive
classification opinion regarding this merchandise.
HOLDING:
The humidifiers (NHMC and MES) are classifiable under
subheading 8543.80.75, HTSUS. Classification for the humidifier
parts cannot be determined based on the information provided.
The protest should be GRANTED with regard to the
humidifiers, but DENIED with regard to the humidifier parts. In
accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision, together with the Customs Form 19, should be
mailed by your office to the protestant no later than 60 days
from the date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to the
mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS - 5 -
and the public via the Diskette Subscription Service, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant,
Director
Tariff
Classification Appeals Division