CLA-2 RR:CR:GC 964666 JAS
Ms. Tracy Ellman
PBB Group
434 Delaware Ave.
Buffalo, NY 14202
RE: NY 896995 Revoked; Power Spray Washer
Dear Ms. Ellman:
In NY 896995, dated April 25, 1994, which the Area Director (now Director of Customs National Commodity Specialist Division) New York, issued to you on behalf of Proceco Industrial Machinery Ltd., the Typhoon-HD heavy duty power spray washer was held to be classifiable in subheading 8424.89.00 (now 70), Harmonized Tariff Schedule of the United States (HTSUS), as other mechanical appliances for projecting, dispersing or spraying liquids or powders. We have reconsidered this classification and now believe that it is incorrect.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L.103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 896995 was published on November 29, 2000, in the Customs Bulletin, Volume 34, Number 48. No comments were received in response to that notice.
FACTS:
The merchandise in NY 896995, the Typhoon-HD heavy duty spray washer, combines chemical, heat and the mechanical scrubbing action of its spray jets for fast cleaning action. The spray washer is a large industrial machine that comes in various models. It may be either electric, gas or steam heated, and features a tank and cabinet of steel plate construction,
- 2 -
polyurethane insulation, and a steel outer shell. The spray washer incorporates a turntable with a capacity of from 1,000 to 20,000 lbs. This permits the target material to rotate while it is cleaned or washed from all sides. Among other things, the spray washer has a fresh water inlet and solenoid valve for rinsing and rapid filling of the tank, thermostat for automatic temperature control of the water, automatic solution lever control for mixing detergents and other solvents, and pneumatic control for oscillating the central nozzle pipe. The Typhoon-HD spray washer is advertised for heavy-duty degreasing, glue pot cleaning and rinsing, inkpot cleaning, paint stripping, rust proofing and phosphating prior to rinsing, among other industrial uses.
In your ruling request of April 14, 1994, you noted that previous importations of the Typhoon-HD spray washer have been made through the Customs ports at Blaine, WA and Champlain, NY. You state that classification under subheading 8424.30.90, HTSUS, steam or sand blasting machines and similar jet projecting machines may have been considered.
The HTSUS provisions under consideration are as follows:
8424 Mechanical appliances…for projecting, dispersing or spraying liquids or powders; steam or sand blasting machines and similar jet projecting machines:
(now 90) Other steam or sand blasting machines
and similar jet projecting machines
Other:
8424.89.00 (now 70) Other
ISSUE:
Whether the Typhoon-HD heavy-duty spray washer is a jet projecting machine similar to steam or sand blasting machines.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
- 3 -
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Customs believes that the power spray washer at issue may belong to a class or kind of high pressure cleaning machines and appliances used to clean house exteriors, cars, decks, boats, lawn equipment, sidewalks, gutters, patio furniture, in addition to the uses attributed to the Typhoon-HD.
The subheading 8424.30.90 classification, if it applies, would prevail over subheading 8424.89.00 (now 70), which is a “basket” provision. In our opinion, whether the Typhoon-HD power spray washer is a jet projecting machines “similar” to steam or sand blasting machines requires that we identify the characteristic or characteristics that steam or sand blasting machines have in common, and whether the power washer at issue shares that/those characteristics. To be classifiable in subheading 8424.30.90, HTSUS, the power sprayer washer the subject of NY 896995 must be substantially the same as steam or sand blasting machines in terms of design, construction, function, and use.
The ENs on p. 1287, under the heading (C) STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES, include the following:
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,
for etching or putting a matt surface on glass, stone, etc,
by subjecting the articles to the action of high pressure jets
of sand, metal abrasives, etc. They are usually fitted with
dust extractors to remove the residual sand and dust. The
heading also covers steam blast appliances used, for example,
for de-greasing machined metal, etc.
From the EN description, it is apparent that sand blasting machines, steam blast appliances, and power or pressure cleaners or washers all have the same essential components, i.e., motor, pump or piston and spraying nozzle or wand; steam blast appliances and pressure washers and cleaners commonly incorporate a heater coil which gives them the ability to create steam; whether using steam or sand, pressurized water or heated pressurized water, alone or in combination with a cleaning solvent, all
- 4 -
are of a class or kind of machines and appliances used for cleaning purposes to remove foreign matter from a target surface; and (3) all project their cleaning media, that is, they discharge or emit a forceful stream of effluent from a nozzle, wand or other narrow opening. We conclude that in terms of design, construction, function and use, the Typhoon-HD power spray washers in NY 896995 are jet projecting machines similar to steam or sand blasting machines.
In an effort to achieve uniformity in the interpretation of the Harmonized System (HS) at the international level, Customs regards rulings from other countries that classify identical or substantially similar merchandise as instructive. However, such rulings do not constitute the official interpretation of the HS. For this and other reasons, these rulings shall not be treated as dispositive and Customs is not bound by them. Nevertheless, a ruling from the Munich Branch of the German Customs Directory, and another from Revenue Canada have recently been brought to our attention. These rulings classify power washers believed to be substantially similar in design and function to the power spray washers at issue here in subheading 8424.30.80 (now 90). These rulings are consistent with our classification under the HTSUS.
HOLDING:
Under the authority of GRI 1, the Typhoon-HD power spray washer is provided for in heading 8424. It is classifiable in subheading 8424.30.90, HTSUS.
EFFECT ON OTHER RULINGS:
NY 896995, dated April 25, 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,
John Durant, Director
Commercial Rulings Division