CLA-2-84:RR:NC:1:104 M85545
Ms. Rita Wenzel
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood cliffs, NJ 07632
RE: The tariff classification of washers, dryers, and a washer/dryer from Korea
Dear Ms. Wenzel:
In your letter, dated July 23, 2006, you requested a tariff classification ruling.
Literature has been provided for front loading washer models WM2077CW and WM2277H, front loading dryer models DLE2514W and DLE3777W, and front loading washer/dryer model WM3431H.
Both front loading washer models WM2077CW and WM2277H have a capacity of 3.72 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading dryer model DLE2514W has a capacity of 7.0 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading dryer model DLE3777W has a capacity of 7.3 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading washer/dryer model WM3431H has a capacity of 2.44 cu. ft. and a dry linen capacity of 8.8 lb maximum. This model utilizes a ventless condensing drying system.
The applicable subheading for the front load washing machine models and the front loading washer/dryer model described above will be 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: machines, each of a dry linen capacity not exceeding 10 kg: fully automatic machines. The rate of duty will be 1.4 percent.
The applicable subheading for the front loading dryer models described above will be 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. The rate of duty will be 3.4 percent.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division