CLA-2 RR:CTF:TCM H007106 HkP
Mr. Lawrence M. Friedman
Barnes, Richardson & Colburn
303 East Wacker Drive
Chicago, IL 60601
RE: Electrolux Home Products plastic dryer timer knob - part no. 1316524; Modification of NY J82174
Dear Mr. Friedman:
This is in reference to New York Ruling Letter (NY) J82174, dated March 31, 2003, regarding the classification of a plastic timer knob for a home laundry dryer (part no. 1316524) under the Harmonized Tariff Schedule of the United States ("HTSUS"). We have reconsidered NY J82174 and have determined that the classification of the dryer knob at the 8-digit level is not correct. The tariff classifications of the other articles described in that ruling are not affected.
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 modification was published on March 28, 2007, in the Customs Bulletin, Volume 41, No. 14. One comment was received in response to this notice and is addressed in this ruling.
FACTS:
In NY J82174 the knob was described, in relevant part, as follows:
2. Part number 1316524, a plastic timer knob assembly that is used to activate the timer on a home laundry dryer.
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All of the above knobs are made of plastic. The knobs contain negligible amounts of metal due to the insertion of metal spring clips or threaded metal within plastic shafts that fit into the knobs themselves and allow them to be affixed to timers and switches. The knobs are molded and shaped to EHP's specifications. All of the above knobs are imprinted with an indicator line that allows the user to determine the temperature or timer setting.
U.S. Customs and Border Protection ("CBP") previously classified this knob in subheading 8451.90.9010, HTSUSA. It is now CBP's position that the correct classification is subheading 8451.90.3000, HTSUSA.
ISSUE:
What is the correct classification of the dryer knob?
LAW AND ANALYSIS:
Classification under the 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 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 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof:
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8451.90 Parts:
8451.90.3000 Drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers .....
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8451.90.90 Other .....
8451.90.9010 Of machines for washing, dry-cleaning, ironing, pressing or drying made-up textile articles or of other household or laundry type machines .....
Chapter 84 is found in Section XVI of the tariff. Legal Note 1 to Section XVI, HTSUS, excludes "[p]arts of general use, as defined in note 2 to Section XV, of base metal (section XV), or similar goods of plastics (chapter 39)" from the section. Note 2 to Section XVI provides, in relevant part:
Subject to note 1 to this section, note 1 to chapter 84 and 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 according to the following rules:
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(b) 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 ... are to be classified with the machines of that kind or ... as appropriate.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not 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.
Heading 8451, HTSUS, provides for, among other things, machinery for drying textile yarns, fabrics, or made up textile articles. EN 84.51(D) explains, in relevant part, that drying machines are "made up of two main types: those consisting essentially of a closed chamber in which the goods to be dried are subjected to the action of hot air, and those in which fabrics are passed over heated rollers." We have reviewed your original ruling request of March 3, 2003, and the arguments made therein. Although you make no mention of the type of dryer that the knob will operate, it is the understanding of this office (based on research on the Internet) that Electrolux dryers for household use consist of a closed chamber in which the goods to be dried are subjected to the action of hot air. Dryers of this nature are classified in subheadings 8451.21 through 8451.29, HTSUS. Further, you indicated that the knob at issue is suitable for use solely or principally with drying machines of subheading 8451.21 or 8451.29, HTSUS. In the proposed ruling published in the Customs Bulletin (Vol. 41, No. 14, March 28, 2007), CBP found that the knob was a part solely or principally used with household dryers and was therefore classified in subheading 8451.90.3000, HTSUSA. One comment was received which questions CBP's determination that the subject plastic knob is a "part".
Commenter argues that plastic knobs for almost all household appliances share the same form of attachment to the appliances and that these types of knobs can easily be switched from one appliance to another without any modification. Commenter also states that the ruling request does not state the knob is for one style of dryer, just that it is a knob for listed goods. Consequently, commenter believes that the knob is a part of general use.
We note that in NY J82174, the knob at issue is described as being "molded and shaped to EHP's specifications. All of the ... knobs are imprinted with an indicator line that allows the user to determine the temperature or timer setting." We further note that the temperature selections and settings on a household dryer are very different from those found on other household appliances such as a stove or washing machine. Based on these factors, CBP concluded that the indicator lines imprinted on the knob signified that the knob is for use solely or principally with dryers of subheading 8451.21 through 8451.29, HTSUS.
Commenter also believes that a ruling stating that a plastic knob is part of a machine will lead to confusion and incorrect classification of other goods. Commenter argues that plastic knobs are specifically provided for in the tariff in subheading 3926.90.2500, HTSUSA, which provides for: "Handles and knobs, not elsewhere specified or included, of plastics."
The courts have considered the nature of "parts" under the HTSUS and two distinct though not inconsistent tests have resulted. (See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, ("Bauerhin") 110 F.3d 774 ("We conclude that these cases are not inconsistent and must be read together." At 779)). The first, articulated in United States v. Willoughby Camera Stores, ("Willoughby Camera") 21 C.C.P.A. 322 (1933) requires a determination of whether the imported item is "an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article." At 324. The second requires a determination of whether the imported item is dedicated solely for use with the article in question. United States v. Pompeo, ("Pompeo") 43 C.C.P.A. 9 (1955).
In a fact situation such as this, the courts have applied the test in Pompeo (see discussion in Bauerhin) stated above and CBP must do the same. The knob's physical characteristics, described in NY J82174, are indicative of its use solely or principally with dryers of subheading 8451.21 through 8451.29, HTSUS. Accordingly, we find that the dryer knob meets the terms of Note 2(b) to Section XVI. Knobs are not described in Note 2 to Section XV, HTSUS, as parts of general use nor are they similar to any of the articles mentioned therein. Therefore, they are not excluded from classification in Chapter 84 by operation of Note 1(g) to Section XVI.
Subheading 8451.90.3000, HTSUSA, provides for, in relevant part: "Parts: Drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers. This is an eo nomine provision for parts of drying machines incorporating drying chambers. Eo nomine provisions normally include all forms of a named article unless specifically excluded. In this instance, there are no exclusions. Accordingly, we find that an article which is a part of a household dryer of subheading 8451.21 or 8451.29, HTSUS, and which fulfills the requirements of Note 2(b) to Section XVI, must be classified in subheading 8451.90.3000, HTSUSA. We find this to be the case with the knob under consideration.
HOLDING:
By application of GRI 1 and Note 2(b) to Section XVI, we find that the dryer knob at issue is classified in heading 8541, HTSUS. It is provided for in subheading 8451.90.3000, HTSUSA, which provides for, inter alia: "Machinery for ... drying ... parts thereof: Parts: Drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers."
EFFECT ON OTHER RULINGS:
NY J82174, dated March 31, 2003, is hereby modified with respect to the classification of part number 1316524, a plastic dryer knob used to activate the timer on a home laundry dryer. The classification of the other items described therein is unchanged. 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