• HQ H104896
• Jul 13, 2010

• Type : Classification • HTSUS : 8424.30.90
•  Related:   I81078; J89361   

CLA-2 OT:RR:CTF:TCM H104896 CkG

TARIFF NO: 8424.30.90

Timothy Hawks
General Motors Tax Staff Customs Group
300 Renaissance Center
Floor 17
Mail Code 482-C17-C96
Detroit, Michigan 48265-3000

Re: Request for Binding Ruling for Deburring Machine

Dear Mr. Hawks:

This is in response to your request of April 23, 2010, on behalf of General Motors, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a Deburring Machine.

FACTS:

The Deburring Machine is a carousel type, multistage machine, which uses a high pressure water and detergent spray to clean and remove burrs from cast metal components. These components are loaded via conveyor system and then deburred and cleaned via a solution of approximately 98.5% water and 1.5% liquid detergent projected in a jet spray at a pressure of 400 bar (approximately 5000 psi). The machine uses no abrasives, either in the water jet or directly applied to the component to be cleaned and deburred. Finally, the parts are dried within the machine via applied air pressure.

ISSUE:

Whether the deburring machine is classified in subheading 8424.30.90, HTSUS, as Steam or sand blasting machines or similar jet projecting machines, or in subheading 8424.89.00, HTSUS, as an other projecting, dispersing or spraying appliance?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.

The HTSUS provisions at issue are as follows:

8424: Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:

8424.30: Steam or sand blasting machines and similar jet projecting machines:

8424.30.90: Other . . .

Other appliances:

8424.89.00: Other . . .

* * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN 84.24 provides, in pertinent part, as follows: This heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g., sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray. (C) STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES Sand blasting machines and the like are often of heavy construction and sometimes incorporate compressors. They are used for descaling or cleaning metal articles, for etching or putting a matt surface on glass, stone, etc., by subjecting the articles to the action of high pressure jets of sand, metal abrasives, etc. They are usually fitted with dust extractors to remove the residual sand and dust. The heading also covers steam blast appliances used, for example, for degreasing machined metal, etc.

* * * * * * At GRI 1, there is no dispute that the instant merchandise is classified in heading 8424, HTSUS, as a mechanical appliance for projecting or spraying liquid. At issue is the proper six-digit classification, which requires the application of GRI 6. GRI 6 requires that the GRI's be applied at the subheading level on the understanding that only subheadings at the same level are comparable.

At the six-digit subheading level, you request classification of the instant merchandise in subheading 8424.30.90, HTSUS, as a steam or sand blasting machines and similar jet projecting machines. We agree.

Although a jet projection machine dispersing water and detergent without an abrasive is not specifically identified in the text of subheading 8424.30.90 or the accompanying EN, we agree that classification in subheading 8424.30.90, HTSUS, is not limited to steam or sand blasting machines, and that the instant product is encompassed by the phrase “similar jet projecting machine.” In classifying goods under a similar residual provision in heading 4202, HTSUS, providing for, inter alia, trunks, suitcases, and "similar containers", the Court of International Trade stated as follows: “As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms.” Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867, 871 (1994), aff’d. 69 F. 3d 495 (Fed. Cir. 1995).

The ICOM “deburring” machine projects water and detergent via a high pressure jet stream and is thus accurately described a jet projecting machine. Furthermore, the machine complies with the description of steam or sand blasting machines and similar jet projection machines; it is of heavy construction, and is used in the same manner as the machines described in the EN (i.e., to clean metal articles by subjecting the articles to the action of high pressure jets). Similar washing machines have also been classified in subheading 8424.30.90, HTSUS. See e.g., NY I81078, dated April 26, 2002; NY J89361, dated October 2, 2003.

The instant deburring machine is thus ejusdem generis (of a kind with) with jet projecting steam or sand blasting machines and is classifiable in subheading 8424.30, HTSUS.

HOLDING:

By application of GRIs 1 and 6, the General Motors deburring machine is classified in heading 8424, HTSUS, specifically subheading 8424.30.90, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Steam or sand blasting machines and similar jet projecting machines: Other.” The 2010 column one, general rate of duty is Free. 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/.

A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.


Sincerely,

Myles B. Harmon, Director,
Commercial and Trade Facilitation Division