CLA-2-84:RR:NC:120:L82455

Ms. Rita Wenzel
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of domestic dishwashers from Korea

Dear Ms. Wenzel:

In your letter dated February 8, 2005, you requested a tariff classification ruling on LG dishwasher models LDS5811 and LDF7811.

These models use electronic controls to clean up to 16 place settings at once. Features include a hybrid drying system complete with fan and condensation drying, a drive motor to reduce noise, and a design-a-rack system. The external dimensions of each model are 23 7/8” width, 33 7/8” height, and 25” depth. These models are designed to be stood on the floor.

The Explanatory Notes while not legally binding are used as guidance. They indicate the following dimensions for dishwashing machines of the household type, i.e., width: up to 65 cm, height: up to 95 cm, and depth: up to 70 cm.

The applicable subheading for the dishwashers requested will be 8422.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dishwashing machines: Of the household type. The rate of duty will be 2.4%.

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 Denise M. Faingar at (646) 733-3010.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division