CLA-2-85:OT:RR:NC:N 4 410
Mark Baxa
FerniaCreek Global Supply Chain Consulting Group
2208 Missouri Blvd, Suite 102 Jefferson City, MO 65109
RE: The tariff classification of vacuum cleaners from China
Dear Mr. Baxa:
In your letter dated February 13, 2024, you requested a tariff classification ruling on behalf of Chevron North America.
The merchandise is identified as the Skil Slim Vacuums. The vacuum cleaners each consist of a rectangular vacuum, a wand (extension tube), a hose, a crevice nozzle, a brush nozzle, a HEPA filter element, a 20 volt lithium-ion battery, a battery charger, and an instruction manual packaged for import into the United States. The provided assembly instruction pictures illustrate that the vacuum will be affixed to the wand with a plastic bar, and the hose will be connected to a side of the vacuum and the end of the tube. The vacuum cleaners self-contain an electric motor. They are rated at 120 W (watts) and have a 0.2 L (liter) bagless receptacle.
The applicable subheading for the Skil Slim Vacuums will be 8508.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Vacuum cleaners, parts thereof: With a self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l. The rate of duty will be Free.
In your request you seek clarification on whether these vacuum cleaners are exempted from the additional 301 duties. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8508.11.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8508.11.0000, HTSUS, listed above.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to importation of the goods. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division