CLA-2 OT:RR:CTF:TCM H029863 JER
Port Director
Port of Los Angeles/Long Beach
U.S. Customs and Border Protection
301 E. Ocean Blvd., Suite 1400
Long Beach, CA 90802
RE: Application for Further Review of Protest No. 2704-08-100508; carpet cleaning machine
Dear Port Director:
This is our decision regarding the Application for Further Review of Protest No. 2704-08-100508, timely filed on behalf of Rug Doctor, LP (“Rug Doctor”), concerning the classification of carpet cleaning machines under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The subject merchandise is described as the RED PRO Mighty Pro-R2D (“MP”) and is a hot water extraction carpet cleaning machine. The MP is said to have a power capacity of 1320W and a collection tank capacity of 9.5 liters (or 2.6 gallons). The unit weighs 16 kilograms (“kg”) (or 36 lbs). The MP deposits a cleaning solution to loosen embedded dirt from carpets and furniture. The vacuum suction component removes the dirt along with any cleaning solution and deposits such into a collection tank. According to marketing information provided by the importer, the subject merchandise is targeted for sale or rental to homeowners and is available at rental locations nationwide to the general public.
The merchandise was entered on October 4, 2006, under heading 8509, HTSUS. On August 3, 2007, the Port reclassified and liquidated the subject carpet cleaning machine under heading 8451, HTSUS, which provides, in relevant part, for machinery for washing, cleaning, wringing, drying…fabrics or made up textile articles; other machinery.
ISSUE:
Whether the carpet cleaning machine is classifiable under heading 8451, HTSUS, as other machinery for cleaning or under heading 8509, HTSUS, as an electromechamical domestic appliance, wet vacuum cleaner.
LAW AND ANALYSIS:
Initially, we note that the matter protested is protestable under 19 U.S.C.
§ 1514(a)(2) as a decision on classification. The protest was timely filed on January 28, 2008, within 180 days of liquidation of the first entry for entries made on or after October 4, 2006. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)).
We note here that the merchandise was entered in 2006 and thus classified prior to the 2007 revisions to the HTSUS, which merged vacuum cleaners of heading 8509, HTSUS, and 8479, HTSUS, into heading 8508, HTSUS. This decision will be based on the terms of the headings as they appeared at the time of entry on or after October 4, 2006.
Further Review of Protest No. 2704-08-100508 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24 because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee. Specifically, Protestant alleges the action of the Port is inconsistent with Headquarters Ruling Letter (“HQ”) 962622, dated August 11, 1999, in which CBP found that certain deep cleaning vacuum cleaners were classified in heading 8509, HTSUS, as electromechanical domestic appliances (wet or dry vacuum cleaners).
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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 2006 HTSUS provisions under consideration are as follows:
8509 Electromechanical domestic appliances, with self-contained electric motor; parts thereof:
8509.10.00 Vacuum cleaners, including dry and wet vacuum cleaners
8509.10.0030 Wet/dry type
8451 Machinery (other than machines of 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile-fabrics; parts thereof:
8451.80.00 Other machinery…
Note 3 to Chapter 85, HTSUS, provides in pertinent part that:
Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
(a) Vacuum cleaners, including dry and wet vacuum cleaners, floor polishers, food grinders, processors or mixers, and fruit or
vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg, exclusive of extra interchangeable parts or
detachable auxiliary devices.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor 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. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The ENs to heading 8509, HTSUS, provide in pertinent part:
The appliances of this heading are of two groups (see Chapter Note 3):
(A) A limited class of articles are classified here irrespective of their weight.
This group consists of the following only:
Vacuum cleaners (*previously of heading 8508, HTSUS)
* * *
(B) A non limited class of articles are classified in this heading provided their weight is 20 kg or less.
This group includes, inter alia:
Floor scrubbing, scraping or scouring appliances, and appliances for sucking up dirty water or soap suds after scrubbing.
* * *
Protestant asserts that the subject merchandise is similar to the vacuum cleaners of HQ 962622 and should be classified accordingly. In support of this position, the Protestant relies on the definition of “extraction cleaners” according to the Standard Terminology Relating to Vacuum Cleaners, American Society of Testing Materials, F395-97 (July 1997). While the vacuum cleaners of HQ 962622 may have characteristics similar to the standards set forth in Designation F 395-97 of the ASTM, we find that only one of the three models classified in HQ 962622 had characteristics similar to the subject merchandise, (the Powersteamer, a deep cleaning vacuum unit). Likewise, whether the subject merchandise is characterized as a “vacuum cleaner” does not by itself resolve the present issue.
At issue is whether the subject merchandise is properly classified as a “domestic” carpet cleaning machine provided for in heading 8509, HTSUS, or as a “commercial/industrial” grade carpet cleaning machine, provided for in heading 8451, HTSUS. According to Note 3 to Chapter 85, heading 8509, HTSUS, covers only those electromechanical machines which are commonly used for domestic purposes. Likewise, EN 85.09 explains that the heading covers domestic appliances normally used in the household.
EN 85.09 provides in relevant part, that:
This heading covers a number of domestic appliances in which an electric motor is incorporated. The term "domestic appliances" in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements.
As the ENs to heading 8509, HTSUS, explain, appliances of this heading must not operate at a level in excess of household requirements. According to EN 85.09, this heading includes a group of articles which are 20 kg (44lbs) or less, some of which are used for “floor scrubbing, scraping or scouring appliances, and [are] appliances [used] for sucking up dirty water or soap suds after scrubbing.”
By contrast, heading 8451, HTSUS, includes among other things, industrial/commercial grade carpet cleaning machines. According to EN 84.51, heading 8451, HTSUS covers “[a]ppliances for cleaning carpets in situ, other than by the dry cleaning process, designed for use in establishments (other than domestic premises) such as hotels, motels, hospitals, offices, restaurants and schools.” [Emphasis added].
In determining whether the Rug Doctor carpet cleaning machine is a domestic appliance versus an industrial/commercial machine, we examine the characteristics, product specifications and other features which distinguish commercial grade carpet cleaning machines from those primarily used for domestic purposes. According to our research, commercial/industrial grade carpet cleaning machines have a pump pressure of 100 pounds per square inch (psi) to 500 psi, 10 to 17 gallon solution and recovery tank capacity, weigh approximately 100 to 150lbs, have dual two and three stage vacuum motors with a water lift capacity ranging between 150 to 210 inches. Moreover, commercial/industrial grade carpet cleaning machines may have 100 foot vacuum and solution hoses, have an internal (water) heating element with temperature settings up to 210º F and can cost between $1,500 and $4,500.
The features of the subject MP carpet cleaning machines, include a pump pressure between 28 psi and 32 psi, solution tank capacity ranging between 2.6 gallons and 3.7 gallons, recovery tank capacity ranging between 3.1 gallons and 4.8 gallons, 1.9 horse power vacuum motor with a water lift capacity of 101 inches. The subject carpet cleaning machine does not have an internal heating element but instead utilizes hot tap water from the consumer’s faucet. The Rug Doctor carpet cleaning machines are said to weigh between 36 and 44 lbs (16.4 kg and 20 kg), have a 12 foot hose and cost approximately $699 to $865.
CBP finds that commercial/industrial grade machines are of the kind designed for use in hotels, restaurants, offices, schools, etc., and are dissimilar to the subject MP. As previously noted, marketing information provided by the importer indicates that the subject merchandise is targeted for sale or rent to homeowners rather than professional cleaning services. Moreover, the MP is available at rental locations nationwide to the general public for domestic use. Furthermore, consumer testimonials and frequently asked questions posted on the Rug Doctor website are more reflective of household consumer use than that of professional carpet cleaning services. Finally, despite advertisement suggesting that the MP “cleans as well as or better than a professional,” the subject merchandise is clearly designed for household use rather than for commercial use. Accordingly, we find that the subject MP carpet cleaning machine is normally used in the household, i.e. it is designed for domestic use.
HOLDING:
By application of GRI 1 and Note 3 to Chapter 85, the MP carpet cleaning machine is classified under heading 8509, HTSUS. It is specifically provided for in subheading 8509.10.00.30, HTSUS, which provided for: “Electromechanical domestic appliances, with self-contained electric motor; parts thereof: Vacuum cleaners, including dry and wet vacuum cleaners: Wet/dry type.” The 2006 column one, general rate of duty was Free.
Since reclassification of the merchandise as indicated above would result in a lower duty rate, you are instructed to ALLOW the protest In Full. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter.
No later than 60 days from the date of this letter, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP homepage on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division