CLA-2-84:OT:RR:NC:N1:106
Barbara Dawley, Attorney at Law
Meeks, Sheppard, Leo & Pillsbury
1735 Post Road, Suite 4
Fairfield, CT 06824
RE: The tariff classification of GLOSAIR™ 600 System from Austria.
Dear Ms. Dawley:
In your letter dated June 14, 2011, you requested a tariff classification ruling.
The item under consideration has been identified as the GLOSAIR™ 600, which is a device used to decontaminate and sterilize intensive care units, emergency rooms, operating rooms and infectious disease units by spraying a mist of hydrogen peroxide and silver cations into the area. You indicate in your ruling request that the sterilizing chemicals would not be imported with the system.
The GLOSAIR™ 600 consists of a single four (4) wheeled housing that incorporates an electric AC/DC motor, humidifier, dehumidifier, peroxide and humidity sensors, and a disinfectant and collection tank. The system is controlled from a personal computer or a handheld user interface.
You suggested that the GLOSAIR™ 600 be classified under 8419.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Laboratory equipment…involving the change of temperature…: Medical, surgical or laboratory equipment.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, ENs to heading 84.19 (VI) relating to sterilizing apparatus states that:
“…These consist essentially of receptacles or chambers, heated usually by steam or boiling water (or sometimes by hot air), in which the articles or materials to be sterilised are maintained for a period at a sufficiently high temperature to kill bacteria, etc., without alteration of the composition or physical condition of the articles or materials themselves.”
GLOSAIR™ 600 System does not rise to a sufficiently high temperature to kill bacteria, etc. It simply sprays the sterilizing chemicals into the area which requires disinfecting. Thus, classification in subheading 8419.20.0000, HTSUS, would not be appropriate.
In alternative, you suggested the classification under the HTS code 8479.89.1000, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter...: Other machines and mechanical appliances: Other: Electro-mechanical appliances with self-contained motor: Air humidifiers or dehumidifiers.”
As stated above, the Harmonized Commodity Description and Coding System ENs constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. ENs to Section Note XVI states:
“…(VI) MULTI-FUNCTION MACHINES AND COMPOSITE MACHINES (Section Note 3)….Composite machines consisting of two or more machines or appliances of different kinds, fitted together to form a whole, consecutively or simultaneously performing separate functions which are generally complementary and are described in different headings of Section XVI, are also classified according to the principal function of the composite machine.”
In addition, the ENs to 84.79 (III) state in part:
“This group includes:
(1) Air humidifiers or dehumidifiers, other than the appliances of heading 84.15, 84.24 or 85.09.”
As the principal function of the GLOSAIR™ 600 has been determined to be spraying, classification in subheading 8479.89.1000 would not be appropriate.
The applicable subheading for the GLOSAIR™ 600 System will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for… spraying liquids and powders…: Other appliances: Other”. The rate of duty will be 1.8 percent ad valorem.
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 C.F.R. 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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division