CLA-2: OT:RR:CTF:TCM H015049 KSH
Ms. Lynne Gillespie
LG Electronics, USA, Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: Revocation of NY M85993 dated August 28, 2006; Classification of washers, dryers and combination washer/dryer
Dear Ms. Gillespie: This is in reply to your letters dated August 31, 2006 and January 2, 2007, in which you have requested reconsideration of New York Ruling Letter (NY) M85993, dated August 28, 2006. In NY M85993, two front load washing machines and a front load washer/dryer combination were classified in subheading 8450.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10kg: Fully automatic machines… , Other: Other.” Three front load dryers were classified in subheading 8451.21.0090, HTSUS, which provides for “Machinery (other than machines of heading 8450) for washing, cleaning… drying … textile yarns, fabrics or made up textile articles …: Drying machines: each of a dry linen capacity not exceeding 10 kg.”
In your request for reconsideration, you have provided additional information regarding the performance of the washers, dryers and washer/dryer as measured by the International Electrochemical Association (IEC) standards 60456 and 61126. In accordance with your request for reconsideration of NY M85993, CBP has reviewed the classification of these items and has determined that the cited ruling is in error.
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 on August 28, 2008, in Volume 42, Number 36, of the Customs Bulletin. CBP received no comments in response to the notice
FACTS:
The merchandise at issue consists of front load washing machines, identified as model numbers WM2688H and WM0642HW, a front load combination washer/dryer identified as model number WM3677HW and three front load dryers, identified as model numbers DLE5977, DLE0442W and DLE8377. Model number WM2688H measures 27 inches by 39 inches by 29.75 inches and has a tub volume of 4.0 cubic feet. Submitted performance testing of the model number WM2688H in accordance with the IEC standard 60456 indicates that the performance ratio of a 9.0 kg load of linens averages .86% while a 10.5 kg load of linens averages .88%. Model number WM0642HW measures 27 inches by 44 inches by 29.5 inches and has a tub volume of 3.83 cubic feet. Submitted performance testing of model number WM0642HW in accordance with the IEC standard 60456 indicates that the performance ratio of a 9.0 kg load of linens averages .88% while a 10.4 kg load of linens averages .89%. Model number WM3677HW measures 27 inches by 38 11/16 inches by 29.75 inches and has a tub volume of 3.72 cubic feet. Submitted performance testing of model number WM3677HW in accordance with the IEC standard 60456 indicates that the performance ratio of a 9.0 kg load of linens averages .88% while a 10.1 kg load of linens averages .89%.
Model number DLE5977 measures 27 inches by 39 inches by 29 15/16 inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE5977 in accordance with the IEC standard 61126 indicates that the drying time of a 9.0 kg load of linens averages 68 minutes while a 10.5 kg load of linens averages 72 minutes. Model number DLE0442W measures 27 inches by 42.75 inches by 28.33 inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE0442W in accordance with the IEC standard 61126 indicates that the drying time of a 9.0 kg load of linens averages 69 minutes while a 10.5 kg load of linens averages 73 minutes. Model number DLE8377 measures 27 inches by 39 inches by 28.33 inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE8377 in accordance with the IEC standard 61126 indicates that the drying time of a 9.0 kg load of linens averages 68 minutes while a 10.5 kg load of linens averages 72 minutes.
ISSUE: Whether the washing machines and washer/dryer combination are classified in subheading 8450.11.0080, HTSUS, as machines of a dry linen capacity not exceeding 10kg or in subheading 8450.20.0090, HTSUS, as machines of a dry linen capacity exceeding 10kg.
Whether the drying machines are classified in subheading 8451.21.0090, HTSUS, as machines of a dry linen capacity not exceeding 10 kg or in subheading 8451.29.0090, HTSUS, as an other drying machine.
LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 GRI may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation 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 the headings. It is Customs and Border Protection (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 8450, HTSUS, provides in relevant part:
8450: Household- or laundry-type washing machines, including machines which
both wash and dry; parts thereof:
Machines, each of a dry linen capacity not exceeding 10 kg:
8450.11.00 Fully automatic machines . . . . . . . . . . . . . . . . . . . . .
8540.12.00 Other machines with built-in centrifugal dryer . . . . . .
8450.19.00 Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8450.20.00 Machines, each of a dry linen capacity exceeding
10 kg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Heading 8451, HTSUS, provides in relevant part:
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:
Drying machines:
8451.21.00 Each of a dry linen capacity not exceeding 10 kg……
8451.21.0010 Coin operated . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8451.21.90 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8451.29.00 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8451.29.0020 For drying made up articles . . . . . . . . . . . . . . . . . .
8451.29.0090 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The term “dry linen capacity” is neither defined in the HTSUS nor the EN’s. Where not defined in a legal note under the HTSUS or clearly described in the ENs, tariff terms are construed in accordance with their common and commercial meanings which are presumed to be the same. Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The International Electrochemical Association (IEC), a global organization that prepares and publishes international standards for all electrical, electronic and related technologies which serve as a basis for national standardization, utilizes a standard referred to as “rated capacity.” See IEC standards 60456 and 61121. “Rated capacity” is defined as the “maximum mass of dry textiles which the manufacturer declares can be treated in a specific programme.” See IEC 60456. IEC 61121 defines “rated capacity” as the “mass in kg of dry textiles of a particular defined type, which the manufacturer declares can be treated in a specific programme.”
Further, we have reviewed several Binding Tariff Information letters issued by various member states of the European Union (EU) and note that the washing machines’ “dry linen capacity” is expressed as the maximum amount of textiles that can be cleaned in all operations by the washing machine.
In an effort to achieve uniformity in the interpretation of the Harmonized System (HS) at the international level, CBP 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 CBP is not bound by them. Nevertheless, while neither legally binding nor dispositive, they may provide a commentary on the scope of the term at issue. Accordingly, we are of the opinion that the term “dry linen capacity” is synonomous with “rated capacity” as defined by the IEC. Further, we are applying IEC standards 60456 and 61121 as the means by which “dry linen capacity” should be determined.
IEC standards 60456 and 61121 section 7 state that a washing machine with a rated capacity of 10kg shall consist of a base load (textile load without strips of standardized soiling) of 3 sheets and 22 pillowcases. The sheets and pillowcases are required to meet specific values also identified in section 7 of IEC standard 60456. Further, IEC standards 60456 and 61121 section 9 set forth the performance testing to be completed on a test (i.e., base) load of the specified rated capacity.
You have submitted performance tests you conducted in accordance with the IEC standard 60456 and 61121 that demonstrated that the washing machines, washer/dryer combination and drying machines were able to meet the standards of the IEC standard 60456 and 61121 performance test using 10.1, 10.4 or 10.5 kg loads of linens with marginal impact on performance results. Specifically, model number WM2688H yielded a performance ratio of .86% with a 9.0 kg load of linens and a performance ratio of .88% with a 10.5 kg load of linens. Model number WM0642HW with a 9.0 kg load of linens yielded a performance ratio of .88% while a 10.4 kg load of linens yielded a performance ratio of .89%. Model number WM3677HW with a 9.0 kg load of linens yielded a performance ratio of .88% and a performance ratio of .89%. with a 10.1 kg load of linens. Dryer model DLE5977 with a 9.0 kg load of linens yielded a drying time of 68 minutes and a drying time of 72 minutes with a 10.5 kg load of linens. Dryer model DLE0442W with a 9.0 kg load of linens yielded a drying time of 69 minutes and a drying time of 73 minutes with a 10.5 kg load of linens. Dryer model DLE8377 with a 9.0 kg load of linens yielded a drying time of 68 minutes and a drying time of 72 minutes with a 10.5 kg load of linens. Based on the negligible differences of performance ratios for the two different loads, we conclude that the washing machines and dryer have a dry linen capacity greater than 10.5 kg.
HOLDING:
The washing machines, model numbers WM2688H and WM0642HW, and washer/dryer combination, model number WM3677HW, are classified in heading 8450, HTSUS. They are specifically provided for in subheading 8450.20.0090 HTSUS, which provides for “Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity exceeding 10kg… Other.” The column one, general rate of duty is 1% ad valorem.
The drying machines, model numbers DLE 5977, DLE0442W and DLE8377, are
classified in heading 8451, HTSUS. They are provided for in subheading 8451.29.0090, HTSUS, which provides for “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: Drying machines: Other… Other.” The general column one rate of duty is 2.6% ad valorem.
EFFECT ON OTHER RULINGS:
NY M85993, dated August 28, 2006, is hereby 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