The tariff classification of Dyson Airblade Tap™ from Malaysia.

N255954 August 29, 2014 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9005 Nick Parisi Dyson B2B, Inc. 600 West Chicago Avenue, Suite 275 Chicago, Illinois 60654 RE: The tariff classification of Dyson Airblade Tap™ from Malaysia. Dear Mr. Parisi: In your letter dated July 24, 2014 you requested a tariff classification ruling. Technical literature was provided. The Dyson Airblade Tap™ is described as a device using touch-free infrared sensors, designed to wash and dry hands in public restrooms. The Airblade Tap consists of a brushed stainless steel spout, a motor, an air filter and sound-silencing equipment that is placed underneath the sink. It is said that water will dispense from the spout when the user’s hands are placed under the center and when the user’s hands are placed under the sides, non-heated air is jetted out at approximately 420 miles per hour, drying water from the hands in just 14 seconds. The Tap’s height measures 6 ¼ or 12 1/8 inches in height, 11 5/8 inches in width and 11 1/8 inches in depth. In your letter, you propose classifying the Dyson Airblade™ Tap in subheading 8479.89.9899, 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: Other: Other. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). In this instance, guidance is provided in the ENs for heading 84.79. Said notes state, in pertinent part: This heading is restricted to machinery having individual functions, which: 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: 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). The Dyson Airblade™ Tap (1) is covered more specifically elsewhere in the Nomenclature and (2) can be classified in a particular heading of Chapter 84, HTSUS. Thus, classification of the Dyson Airblade™ Tap in subheading 8479.89.9899, HTSUS, would not be appropriate. As part of your submission, you included a copy of Binding Tariff Information (BTI), dated May 24, 2013. This BTI from the Customs Directorate Tariff Classification Service, HM Revenue & Customs, classified the instant merchandise in heading 8481, HTSUS. While the BTIs are not binding on CBP, it would appear that this office has the same opinion regarding this information. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Airblade Tap incorporates an air blower, provided for in heading 8414, HTSUS and a tap, provided for in heading 8481, HTSUS. This office finds the air blower and the tap are of equal consideration. Therefore, in accordance with GRI 3(c), heading 8481, HTSUS is last in numerical order and the applicable subheading for the Dyson Airblade Tap™ will be 8481.80.9005, HTSUS, which provides for taps, cocks, valves and similar appliances: Other appliances: Other: Solenoid valves. The rate of duty will be 2 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 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 Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division