CLA-2-84:OT:RR:NC:1:104
Mr. Olbin Martell
Nilfisk-Advance
14600 21st Avenue North
Plymouth, MN 55447
RE: The tariff classification of a Floor Polisher from Mexico
Dear Mr. Martell:
In your letter dated July 3, 2012 you requested a tariff classification ruling.
The “Advolution 2710” is battery-powered rider burnisher with a front steering system. The polisher is designed for commercial use in locations such as hospitals/healthcare facilities, government buildings and retail stores/malls. The Advolution 2710 features a control pad which automatically monitors and controls optimum pad pressure for a constant gloss. It incorporates a pivoting 27 inch burnishing head with access to the pad retainer, a 3.25 hp pad motor and a 1 hp, 700 W permanent magnet motor drive system.
The burnishing pad operates at a speed of 1,600 rpms and uses three different pressure settings. The average battery run-time on the rider burnisher allows the operator to burnish over 30,000 square feet (9,144 meters) per hour. Maximum productivity exceeds 135,000 square feet (41,148 meters) on a single battery charge. The Advolution 2710 is imported into the United States in its basic configuration without battery or charger. The battery and the charger are installed subsequent to importation.
In your letter, you propose that the model be classified in either subheading 8479.89.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Floor polishers” or in subheading 8479.89.6500, HTSUS, which provides for “Machines and mechanical appliances … Electromechanical appliances with self-contained electric motor: Other”. In Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, "the court will look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty." Merchandise is classifiable under the tariff provision having requirements/terms which are more difficult to satisfy and more restrictive. The language of subheading 8479.89.2000, HTSUS, is more restrictive and difficult to satisfy that of subheading 8479.89.6500, HTSUS. Subheading 8479.89.2000, HTSUS, describes the model with greater certainty, i.e., as a floor polisher. Thus, classification in subheading 8479.89.6500, HTSUS, would not be appropriate.
The applicable subheading for the basic Advolution 2710 rider burnisher as described above will be 8479.89.2000, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Floor polishers”. The rate of duty will be Free.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division