The tariff classification of a pool vacuum cleaner from China

N343613 October 30, 2024 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8421.21.0000; 9903.88.01 Fallon Chan Guangdong Yimu Technology Co. No.185, Gao Yu South Road, Tangxia Town Dongguan City, Guangdong Province China RE:  The tariff classification of a pool vacuum cleaner from China Dear Mr. Chan: In your letter dated October 29, 2024, you requested a tariff classification ruling. Descriptive literature was provided for our review. The item under consideration is described as the Lydsto Pilot V2, which is a handheld rechargeable pool vacuum cleaner designed solely for use underwater. The device is constructed of a bottom brush, rear brush, front collection bin, filter basket, rear collection bin, body, and handle. The vacuum is imported along with a charging dock, charger, and user manual. In operation, the pool vacuum is lowered into the water and the operations button is pressed. This enables the suction power on the bottom of the vacuum while the user manually moves the vacuum around the pool. The vacuum will deposit all of the debris, such as leaves and dirt, into the removable filter basket, which should be periodically cleaned. The Lydsto Pilot V2 operates in a manner similar to that of the two pool vacuums addressed by Headquarters Ruling Letter H008519, dated December 18, 2008. In that ruling, it was determined that pool vacuums that operate solely when they are underwater, thus playing no role in filtering the airstream, are more appropriately classified as filtering or purifying apparatus for liquids of subheading 8421.21, Harmonized Tariff Schedule of the United States (HTSUS), rather than as vacuum cleaners. As the Lydsto Pilot V2 is designed to capture debris in an underwater environment, and has no ability to either filter the airstream or effectively operate when not submerged in water, classification in subheading 8421.21 would be appropriate for this product as well. Accordingly, the applicable subheading for the Lydsto Pilot V2 will be 8421.21.0000, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8421.21.0000, 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., 9903.88.01, in addition to subheading 8421.21.0000, HTSUS, listed above. 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/. 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 Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division