us-cbp-cross-rulings-hq-082701•HQ 082701: Tariff Classification of air ionizers manufactured in England
HQ 082701: Tariff Classification of air ionizers manufactured in England
us-cbp-cross-rulings-hq-082701HQ 082701: Tariff Classification of air ionizers manufactured in EnglandGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 082701
October 12, 1988
CLA-2 CO:R:C:G 082701 VEA
CATEGORY: Classification
TARIFF NO.: 8543.80.90
Mr. Joseph Catanzarite
2502 Petaluma Avenue
Long Beach, California 90815
RE: Tariff Classification of air ionizers
manufactured in England
Dear Mr. Catanzarite:
This letter is in response to your inquiry dated August 14,
1988, requesting the proper classification and rate of duty for
air ionizers.
FACTS:
The merchandise in question is an air ionizer called, "The
Airtone Pulsar". The literature submitted with the request for
classification gives the following description of the
merchandise. The Pulsar is designed for both residential and
commercial use. It is said to emit ions into the air which
counteract the debilitating side effects of air conditioning,
smoking and city air pollution, and relieve the stuffiness
encountered in office buildings induced by modern static-proof
plastics, fabrics and carpets.
The Pulsar's features include a built-in indicator designed
to monitor ion output and signal if cleaning or servicing is
necessary. It operates on 110 or 240 volts of electricity.
The U.S. Customs Service office in Los Angeles informally
advised you that the Pulsar is classified under item 688.4280 of
the Tariff Schedules of the United States Annotated (TSUSA) and
subject to a duty rate of 3.9%.
This inquiry has been submitted to Headquarters for a
binding classification and rate of duty. Since the Harmonized
Tariff Schedule of the United States Annotated, (HTSUSA) will
replace the current TSUSA effective January 1, 1989, this ruling
will be issued pursuant to the HTSUSA.
-2-
ISSUE:
Whether an air ionizer is properly classifiable under
heading 8543.80.90 of the HTSUSA and subject to a duty rate of
3.9 percent.
LAW AND ANALYSIS:
Electrical articles, in general, are classified in chapter
85. The applicable heading and subheadings state:
8543 Electrical machines and apparatus having
individual functions, not specified or
included elsewhere in this chapter, parts
thereof;
* * *
8543.80 Other machines and apparatus;
* * *
8543.80.90 Other
On its face, application of this provision turns on three
criteria: one, the merchandise must be an electrical machine or
apparatus; two, it must have an individual function; and three,
it cannot be listed in any other provision in the chapter. The
merchandise in question meets these criteria. They are
electrical apparatus. They function on 110 or 240 volts of
electricity and use a two wire main lead which can be connected
to a suitable AC source. Air ionizers perform the independent
function of emitting ions and are not listed in any other heading
in Chapter 85.
The Explanatory Notes interpreting this provision support
this conclusion. They provide, "this heading covers all
electrical appliances and apparatus, not falling in any other
heading of any other Chapter of the Nonmenclature, nor excluded
by the operation of a legal Note to Section XVI or to this
Chapter....The electrical appliances and apparatus of this
heading must have individual functions".
-3-
HOLDING:
Based on the above reasoning, an air ionizer is properly
classifiable in subheading 8543.80.90, HTSUSA, and is subject to
a rate of duty of 3.9 percent. Under the TSUSA, the merchandise
would be classified under item 688.4280 and subject to a rate of
duty of 3.9 percent.
Sincerely,
John Durant, Director
Commercial Rulings Division
VEAllums:tj:typed 08/31/88
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