United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 957883 - HQ 958018RL > HQ 958017

Previous Ruling Next Ruling
HQ 958017




February 13, 1996

CLA-2 RR:TC:MM 958017 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.80.75

Port Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669

RE: Protest 0712-94-100911; Humidifiers; non-domestic; electrical; headings 8415, 8419, 8479, 8516; EN 84.15; EN 84.19; EN 84.79; EN 85.43; HQ 956741; section XVI, note 2(a)

Dear Port Director:

The following is our decision regarding Protest 0712-94-100911, which concerns the classification of humidifiers and parts thereof under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on February 11 through February 18, 1994, and the entries were liquidated on May 20 and May 27, 1994. The protest was timely filed on August 17, 1994.

FACTS:

The humidifiers, with (NHMC) or without (MES) blower units, create steam which is used to humidify the air that passes through a furnace. The steam is produced by means of an electrical current generated between electrodes immersed in water. The humidifiers may be imported without a blower unit, in which case the furnace blower is utilized to propel the steam and air stream through ductwork and into the environment, or with a blower unit, which is in a separate housing that is mounted to the humidifier.

The humidifiers were entered under subheading 8479.89.10, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: electromechanical appliances with self-contained electric motor: air humidifiers or dehumidifiers. They were classified
upon liquidation under subheading 8419.19.00, HTSUS, which provides for nonelectric instantaneous or storage water heaters.

ISSUE:

Whether the humidifiers are classifiable under subheading 8479.89.10, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: electromechanical appliances with self-contained electric motor: air humidifiers or dehumidifiers.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The protestant contends that the humidifiers are classifiable under heading 8479, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in chapter 84, HTSUS. In support of this proposition, the protestant cites EN 84.15, pg. 1166, which states that heading 8415, HTSUS (air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity), excludes "[a]pparatus which, although incorporating a motor-driven fan, has the sole function of changing either the temperature or humidity of the air (headings 84.79, 85.16, etc.) (emphasis in original)." The protestant does not argue that the humidifiers are classifiable under heading 8415, HTSUS, but argues that EN 84.15 "directs" classification to heading 8479, HTSUS.

It has also been suggested that the humidifiers may be classifiable under heading 8543, HTSUS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in chapter 85, HTSUS. However, if the humidifiers are "specified or included elsewhere" in chapter 84 or 85, HTSUS, or are "covered more specifically by a heading in any other Chapter of the Nomenclature," they cannot be classified under heading 8479 or heading 8543, HTSUS. See EN 84.79, pg. 1314; EN 85.43, pg. 1402.

Heading 8419, HTSUS, provides for machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature such as steaming, evaporating or vaporizing. EN 84.19, pg. 1173, states that heading 8419, HTSUS, "covers machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change . . . ."

Humidifiers are designed to increase the humidity in the air by boiling water to produce steam. Arguably, these humidifiers submit a material (water) to a heating process causing a transformation of the material (water to steam) principally from the temperature change, and thereby, treating the air.

However, humidifiers are not described, nor are they similar to, the articles mentioned in EN 84.19, pg. 1172-1178. For example, the steaming machinery or plant of heading 8419, HTSUS, is "used in various manufacturing operations (e.g., in the preparation of vegetable or animal extracts; in the food industry generally; in operations involving the use of steam for de-greasing or cleansing processes). Other types consist of larger chambers for subjecting material to more or less prolonged action of an atmosphere of steam; these are used, for example, for conditioning textile fibres in the mass, for steam-treatment of wood, etc." See EN 84.19, pg. 1177. This machinery or plant submits a material, such as a vegetable or animal extract, to a steaming process which causes a change in the extracts from the temperature change. The machinery or plant of heading 8419, HTSUS, is used for the "treatment of materials," for example, by steaming. Humidifiers, on the other hand, are used to create "steam." They do not "treat" another material with this steam. Accordingly, it is our opinion that humidifiers are not covered by the terms of heading 8419, HTSUS.

It has also been suggest that the humidifiers may be classifiable under heading 8516, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The humidifiers, however, are not "used for domestic purposes," and cannot be classified under heading 8516, HTSUS. See HQ 956741, dated November 2, 1994 (wherein "domestic" humidifiers with heaters were classified, according to note 3 to section XVI, HTSUS, under heading 8516, HTSUS).

It is our opinion that the humidifiers are not "specified or included elsewhere" in chapter 84 or 85, HTSUS, nor are they "covered more specifically by a heading in any other Chapter of the Nomenclature." Accordingly, they are classifiable either under heading 8479 or heading 8543, HTSUS.

The humidifiers in question create steam by means of an electrical current generated between electrodes immersed in water. EN 85.43, pg. 1402, states that - 4 -
most of the appliances of heading 8543, HTSUS, operate "wholly electrically. However, the heading also includes electrical goods incorporating mechanical features [such as those found on the NHMC, which is imported with a blower unit] provided that such features are subsidiary to the electrical function of the machine or appliance (emphasis in original)." The humidifiers create steam using an electrical process rather than a mechanical one. Accordingly, they cannot be classified under subheading 8479.89.10, HTSUS, which provides for "[e]lectromechanical appliances with self-contained electric motor: [a]ir humidifiers or dehumidifier." Rather, the humidifiers are classifiable under heading 8543, HTSUS, specifically under subheading 8543.80.75, HTSUS, which provides for other electrical machines and mechanical appliances, having individual functions.

Parts for humidifiers are classifiable in accordance with note 2 to section XVI, HTSUS. Note 2(a) provides, in pertinent part, that "parts of machines . . . are to be classified according to the following rules: (a) [p]arts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings." Accordingly, if the parts in question are "goods included" in a section XVI, HTSUS, heading, they cannot be classified, as parts, under heading 8543, HTSUS. This would seem to apply, in particular, to transformers, fuses, switches, etc., found on various invoices. As there is no information concerning these and other parts beyond the one line description, it is impossible to render a definitive classification opinion regarding this merchandise.

HOLDING:

The humidifiers (NHMC and MES) are classifiable under subheading 8543.80.75, HTSUS. Classification for the humidifier parts cannot be determined based on the information provided.

The protest should be GRANTED with regard to the humidifiers, but DENIED with regard to the humidifier parts. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS - 5 -
and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant,

Previous Ruling Next Ruling

See also: