CLA-2-84:OT:RR:NC:N1:104
Ms. Krisanne Fischer
QVC Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of an Electric Walk Behind Vacuum/Blower/Mulcher Unit from China
Dear Ms. Fischer:
In your letter dated May 8, 2018, you requested a tariff classification ruling.
The Walk Behind Vacuum/Blower/Mulcher Unit, Model #M59015, is designed to remove leaves, dirt and debris from a lawn/garden. This 3-in-1 unit features a 13.5 Amp/3000 Watt motor, a blower that generates airspeeds up to 150 MPH (max) and a high-impact resistant impeller with a 10:1 reduction ratio to mulch material such as dry leaves. Debris goes directly into the unit’s 8-gallon bag. The unit has easy-glide wheels and a height-adjustable handle.
In your letter, you suggest classifying the good under heading 8414.59.6560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Air or vacuum pumps, air or other gas compressors and fans;ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof; Other; Other; Other; Other; Centrifugal”. While the good incorporates a blower component, the blower's function is not the principal function. All three functions being performed, i.e., blowing, mulching and vacuuming, merit equal consideration. Thus, classification in heading 8414, HTSUS, would not be appropriate.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. As per Note 3 to Section XVI, composite machines consisting of two or more machines fitted together or machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component which performs the principal function. In the opinion of this office, none of the cited functions can be said to be the principal function. When it is not possible to determine the principal function of the machine as provided for in Note 3 to Section XVI, and when the context does not otherwise require, it is necessary to apply GRI 3(c) and classify the good in the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the Electric Walk Behind Vacuum/Blower/Mulcher Unit, Model #M59015, will be 8479.89.6500, 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: Other. The rate of duty will be 2.8 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division