CLA-2:OT:RR:CTF:TCM H297795 DSR
Myra Yamachi, Sr. Compliance Manager
Global Trade Management
MIQ Logistics
1025 W. 190th Street
Suite 400
Gardena, CA 90248
RE: Request for reconsideration of HQ H260942; Classification of a pressure washer cart wheels.
Dear Ms. Yamachi:
This letter is in reference to a request for reconsideration submitted by you on behalf of your client concerning Headquarters Ruling Letter (HQ) H260942 issued January 25, 2017. That ruling concerned a protest and Application for Further Review of the classification of pressure washer cart wheels under the Harmonized Tariff Schedule of the United States (HTSUS). The ruling classified the merchandise under subheading 8617.90.50, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other.” The general rate of duty is 3.1% ad valorem.
HQ H260942 describes the merchandise as designed to fit on a pressure washer. The wheels are imported separately from both the engine and the frame of the device. The wheels are specifically designed and sold to be used on the pressure washer and are not used for any other purpose. The importer provided schematic drawings and images of the pressure washer that show the device using a Honda GCV 190 engine. The engine is described as an engine with a variety of applications, including: pressure washer, lawn mower, agricultural equipment and forestry equipment. For the pressure washer, the engine is mounted on a metal frame with a push handle. Controls for the pressure washer can be located on the push handle or on the engine itself, depending on the model. The pressure washers also incorporate a spray wand and flexible hose. The wheels are constructed of plastic or rubber and are attached to the metal frame.
You assert that the subject merchandise is instead classified as parts of pressure washers under subheading 8424.90, HTSUS, which provides, in relevant part, for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders …: Parts thereof.” You base that assertion on your interpretation of the Explanatory Note (EN) to heading 8716, HTSUS. EN 87.16 states, in applicable part:
VEHICLES FITTED WITH MACHINERY, ETC.
The classification of units consisting of vehicles with permanently built on machines or appliances is determined according to the essential character of the whole. The heading therefore covers such units which derive their essential character from the vehicle itself. On the other hand, units deriving their essential character from the machine or appliance they incorporate are excluded.
It follows from the above that:
(I) Trucks, carts or trailers with built on tanks, whether or not they are fitted with subsidiary pumps for filling or emptying purposes, are classified here.
(II) The following, for example, are excluded and fall in the heading relating to the machine or appliance :
(a) Hand truck, animal cart or trailer type spraying appliances of heading 84.24.
(b) Machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (heading 84.13 or 84.14) and mobile cranes and ladders (heading 84.26 or 84.28).
(c) Trailed concrete mixers (heading 84.74).
PARTS
This heading also includes parts of the vehicles mentioned above, provided the parts comply with both the following conditions :
(i) They must be identifiable as being suitable for use solely or principally with such vehicles; and
(ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
You state that HQ H260942 failed to consider the above EN 87.16, that the pressure washer frame derives its essential character from the pressure washer and “[t]ogether with the pressure washer, it is reasonably considered to be a hand-truck spraying appliance of HTS 8424,” and the complete pressure washer is “exactly the type of hand-truck spraying appliance the EN’s specifically exclude from Heading 8716.” Finally, you assert that NY J85390 (June 17, 2003) can be distinguished from the instant case because the cart in that decisions “is a cart, separate and distinct from the pressure washer,” and NY J85390 is also inconsistent with EN 87.16.
We agree that the complete pressure washer is properly classified in heading 8424, HTSUS, and excluded from Heading 8716, HTSUS. We also agree that the metal frame cart that surrounds the pressure washer may even be considered a part of the pressure washer depending upon its imported condition.
However, in order for a wheel of the pressure washer’s cart to be considered a part of a hand truck, animal cart or trailer type spraying appliance of subheading 8424.90, HTSUS, that wheel would have to be integral to the primary functions of that appliance, which are the acts of dispersing, spraying or projecting liquid. As HQ H260942 correctly notes, the subject wheels do no such thing. It is a long-standing classification principle that “a part of [a] particular part is more specifically provided for as a part of the part than as a part of the whole.” C.F. Liebert v. United States, 287 F. Supp. 1009 (1968). The wheels function to assist with moving the pressure washer, but the pressure washer is still capable of performing its primary functions without the wheels. The wheels, therefore, cannot be considered parts of the pressure washer and are not classified in subheading 8424.90, HTSUS. For all of the reasons above, we affirm the holding of HQ H260942.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division