CBP Ruling H121095

HQ H121095 December 23, 2011 CLA-2 OT:RR:CTF:TCM HQ H121095 TNA CATEGORY: Classification TARIFF NO.: 8421.19.00 Mr. Mahir Akarsu BJ's Wholesale Club, Inc. One Mercer Road Natick, MA 01760 RE: Revocation of NY N047346 and NY N061380; Classification of Salad Spinners Dear Mr. Akarsu: This letter is in reference to New York Ruling Letter ("NY") N047346, issued to BJ's Wholesale Club, Inc. on January 14, 2009, and NY N061380, issued to Delmar International, Inc. on June 15, 2009, concerning the tariff classification of Salad Spinners from China. In those rulings, U.S. Customs and Border Protection ("CBP") classified the merchandise under subheading 8479.89.98, Harmonized Tariff Schedule of the United States ("HTSUS"), as "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other." We have reviewed NY N04738 and NY N061380 and found them to be in error. For the reasons set forth below, we hereby revoke NY N04738 and NY N061380. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N047346 and NY N061380 was published on July 27, 2011, in Volume 45, Number 31, of the Customs Bulletin. CBP received no comments in response to this notice. FACTS: The subject merchandise consists of salad spinners. The spinner at issue in NY N047346 contains a plastic body and a nonslip base for better stability. It is 7-1/2 H" X 11" inches in diameter. The basket holds up to 6 quarts of food and features 3 removable, divided compartments that allow for washing and spinning different foods without mixing the foods together. The plastic lid of the bowl contains a mechanical feature which is a soft-grip plunger pump that initiates the spinner that whisks the water away from the salad material inside the bowl. The lid also has a quick stop mechanism. The merchandise at issue in NY N061380 is a commercial salad spinner dryer used to dry salad in the food service industry and restaurants. It is made of heavy duty plastic material and consists of an outer casing with an inner spinning basket and a cover that incorporates a hand cranking mechanism. The hand crank shaft is made of rust resistant commercial grade aluminum. The mechanical cranking mechanism contains the cranking handle, gear box and gear braking system. The inner basket holds the salad which can spin both clockwise and counter-clockwise, which facilitates the drying of the wet salad. The dryer has a 5 gallon capacity and can accommodate 5-6 heads of lettuce. ISSUE: Whether plastic salad spinners that use centrifugal force to remove water from salad greens should be classified in heading 3924, HTSUS, as articles of plastic; under heading 8421, HTSUS, as other types of centrifuges; or under heading 8479, HTSUS, as other types of machines or mechanical appliances? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The HTSUS provisions under consideration are as follows: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 3924.10 Tableware and kitchenware: 3924.10.40 Other * * * * * * * * * 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Centrifuges, including centrifugal dryers: 8421.19.00 Other * * * * * * * * * 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof Other machines and mechanical appliances: 8479.89 Other 8479.89.98 Other Note 2 to Chapter 39, HTSUS, states, in pertinent part, the following: This chapter does not cover: ... (s) Articles of section XVI (machines and mechanical or electrical appliances) The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to heading 3924, HTSUS, provides, in pertinent part: This heading covers the following articles of plastics: (A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, serviette rings, knives, forks and spoons. (B) Kitchenware such as basins, jelly moulds, kitchen jugs, storage jars, bins and boxes (tea caddies, bread bins, etc.), funnels, ladles, kitchen-type capacity measures and rolling-pins. (C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust-covers (slipovers). (D) Hygienic and toilet articles (whether for domestic or non-domestic use) such as toilet sets (ewers, bowls, etc.), sanitary pails, bed pans, urinals, chamber-pots, spittoons, douche cans, eye baths; teats for baby bottles (nursing nipples) and finger-stalls; soap dishes, towel rails, tooth-brush holders, toilet paper holders, towel hooks and similar articles for bathrooms, toilets or kitchens, not intended for permanent installation in or on walls. However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g., by screws, nails, bolts or adhesives) are excluded (heading 39.25). The EN to heading 8421, HTSUS, provides, in pertinent part: This heading covers: Machines which, by the use of centrifugal force, completely or partly separate substances according to their different specific gravities, or which remove the moisture from wet substances.... (I) CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS Most of these machines consist essentially of a perforated plate, drum, basket or bowl, etc., revolving at great speed in a stationary collector, usually cylindrical, against the walls of which the expelled materials are projected by centrifugal force. In some types the substances of different specific gravities are collected at different levels by means of a series of inverted separator cones. In other types the solid ingredients are retained in the perforated revolving drum, basket, etc., and the liquid ingredients expelled. Machines of this latter type may also be used to force liquids to penetrate thoroughly into materials (e.g., in dyeing or cleaning). The EN to heading 8479, HTSUS, provides, in pertinent part: This heading is restricted to machinery having individual functions, which: (a) Is not excluded from this Chapter by the operation of any Section or Chapter Note. and (b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature. and (c) Cannot be classified in any other particular heading of this Chapter since: (i) No other heading covers it by reference to its method of functioning, description or type. and (ii) No other heading covers it by reference to its use or to the industry in which it is employed. or (iii) It could fall equally well into two (or more) other such headings (general purpose machines). NY N047346 and NY N061380 classified the salad spinners in heading 8479, HTSUS, the text of which requires that merchandise classified there cannot be classified elsewhere in the chapter. Therefore, we examine other headings to determine whether the subject merchandise is classified elsewhere in chapter 84, HTSUS. The subject salad spinners use centrifugal force to whisk water away from salad greens. Heading 8421 covers centrifuges, and includes centrifuges that remove the moisture from wet substances. See EN 84.21. It consists of a basket that revolves at great speed in a stationary cylindrical collector. The solid ingredients- i.e., the salad greens- are retained and the moisture is removed by centrifugal force. See EN 84.21. As such, the subject merchandise is described by the terms of heading 8421, HTSUS, and can be classified there eo nomine. The heading text does not limit the heading to industrial items. While the EN notes "great speed" is required, there is no indication that such speed could not be obtained manually. See EN 84.21. Insofar as the subject merchandise is classified in Section XVI, HTSUS, and specifically in heading 8421, HTSUS, it cannot be classified in heading 3924, HTSUS, in accordance with Note 2 to Chapter 39, HTSUS. HOLDING: Under the authority of GRI 1, the salad spinners are classified in heading 8421, HTSUS, and specifically in subheading 8421.19.00, HTSUS, which provides for "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Centrifuges, including centrifugal dryers: Other." The 2011 column one general rate of duty is 1.3% 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 internet at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N047346, dated January 14, 2009, and NY N061380, dated June 15, 2009, are REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division 5