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NY R03231

February 27, 2006

CLA-2-85:RR:NC:N1:113 R03231


TARIFF NO.: 8509.80.0095

Ms. Jennifer Huang
Viaworld Advanced Products, Inc.
1717 Via Cortina
San Jose, CA 95120

RE: The tariff classification of the Power Sidekick from China

Dear Ms. Huang:

In your letter dated February 7, 2006, you requested a tariff classification ruling.

The merchandise is the Power Sidekick, a three-in-one automobile care system. The unit has a motor and interchangeable cleaning tools. The three attachments are used for vacuuming, washing, and polishing a car. The system also includes a battery pack, a charger and various accessories. In your letter, you mention possible classification of this product as a portable vacuum under 8509.10.0020, Harmonized Tariff Schedule of the United States, or as a polishing appliance under 8508.80.0010, HTS.

Tariff number 8508.80.0010 no longer exists and has been replaced by heading 8467. Presidential Proclamation 7515 dated December 18, 2001 and published in the Federal Register on December 26, 2001 (66 FR 66549) modified the HTS to reflect changes resulting from nomenclature modification to the HS. The modifications and technical rectifications to the HTS made by Annex I (which included the changes to headings 8467 and 8508) were effective to goods entered on or after January 10, 2002. One of these changes was to delete heading 8508 and to create new provisions in heading 8467 to cover the goods of the deleted heading 8508. If the Power Sidekick was solely a car polishing machine, 8467.29.0035, HTS, would apply.

However, the Power Sidekick is a multifunction machine. No single function imparts an essential character for classification purposes. Therefore, the cleaning system will be classified according to General Rule of Interpretation 3(c), under the tariff heading that occurs last in numerical order. The washing function of the Power Sidekick is provided for under tariff number 8509.80.0095, HTS.

The applicable subheading for the Power Sidekick will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motorother appliances, other. The rate of duty will be 4.2 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 the 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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