CLA-2-84:RR:NC:1:104 J87351
Mr. Alan Franks
Clearfreight, Inc.
Bldg.#75, North Hangar Road, Suite #210
Jamaica, New York 11430
RE: The tariff classification of washers and dryers from Korea
Dear Mr. Franks:
In your letter dated July 9, 2003 on behalf of LG Electronics, Inc. of Englewood Cliffs, New Jersey you requested a tariff classification ruling.
Literature has been provided for front load washer models WM2032HW, WM2032HS, WM2432HW and WM1832CW and electric/gas dryer models DLE2532W, DLG2532W, DLE5932W, DLG5932W, DLE5932S and DLG5932S. All models are said to be for household use.
The washers all have a capacity of 3.72 cu. ft. The dryers have a capacity of 7.3 cu. ft. The literature does not indicate the “dry linen capacity” for any of these models. The importer has indicated that it does not exceed 10 kg.
The applicable subheading for the front load washing machine models described above will be 8450.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for household- or laundry-type washing machines, including machines which both wash and dry: machines, each of a dry linen capacity not exceeding 10 kg: fully automatic machines. The rate of duty will be 1.4 percent.
The applicable subheading for the dryer models described above will be 8451.21.0090, HTS, which provides for machinery (other than machines of heading 8450) for washing, cleaning, drying … textile yarns, fabrics or made up textile articles …: drying machines: each of a dry linen capacity not exceeding 10 kg. The rate of duty will be 3.4 percent.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division