The tariff classification of ultrasonic mist makers from China

N304724 July 10, 2019 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 John Broadhead The House of Hydro 17800 Devore Ln Fort Myers, FL 33913 RE: The tariff classification of ultrasonic mist makers from China Dear Mr. Broadhead: In your letter dated June 10, 2019, you requested a tariff classification ruling. The products at issue are described as ultrasonic mist makers imported as five different models: the Single Disc Mist Maker (1 disc, 2 pound unit), the 3 Disc Mist Maker (3 discs, 4.5 pound unit), the 5 Disc Mist Maker (5 discs, 8.5 pound unit), the 9 Disc Mist Maker (9 discs, 15.5 pound unit), and the 12 Disc Mist Maker (12 discs, 16 pound unit). You state that all five models operate under the same principal function, which is to create a misting or fogging effect, but each model is comprised of a different number and size of discs that are used to agitate the surface of the water. The units contain a power source, which supplies power to vibrating springs that, in turn, vibrate the ceramic discs at ultrasonic speeds. When the vibrating discs come in contact with the surface of a water source, they break apart the water into smaller molecules causing the desired mist effect. The mist makers can be implemented for multiple uses including mist effects and humidification in greenhouses, animal enclosures, and other home and commercial uses. In your request, you suggest that the correct classification of the mist maker is 8424.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither 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 the headings. EN 84.24 states that this heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials in the form of a jet, a dispersion (whether or not drips) or a spray. The ultrasonic discs are not projecting the water in a manner consistent with articles classified in 8424. As the subject ultrasonic misters do not meet the description of projecting, dispersing, or spraying, but merely agitate the surface water to cause it to turn into a mist or fog, 8424.80.9000, HTSUS, is not appropriate. The applicable subheading for the Single Disc Mist Maker, the 3 Disc Mist Maker, the 5 Disc Mist Maker, the 9 Disc Mist Maker, and the 12 Disc Mist Maker will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division