CLA-2-84:OT:RR:NC:N1:105
Mr. Fernando Escobar
Watkins Manufacturing Corporation
1280 Park Center Drive
Vista CA 92081
RE: The tariff classification of a Salt System Cartridge from China.
Dear Mr. Escobar:
In your letter dated March 5, 2019, you requested a tariff classification ruling.
The item under consideration is described as a “FreshWater Salt System Cartridge”. It is made of plastic with titanium electrodes and is designed for use with a FreshWater™ Salt System. The FreshWater™ Salt System is used in a spa in order to generate and dispense chlorine into the water. The FreshWater Salt System Cartridge is a replacement cartridge for the original cartridge that is sold, pre-installed with the spa. The cartridge enables the system to convert salt into chlorine.
You propose classifying the cartridge as part of a spa within subheading 9019.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in relevant part, for parts and accessories of massage apparatus. However, the FreshWater™ Salt System generates chlorine that filters and purifies water in a spa. It is a separate and distinct commercial entity. The FreshWater™ Salt System Cartridge is designed for use with the FreshWater™ Salt System. It is consequently part of that system. Citing court cases, Headquarters Ruling 962203, dated October 9, 1998, states “[w]here a particular part of an article is provided for specifically, a part of that particular part is more specifically provided for as part of the part than as part of the whole.” Therefore, the cartridge is more specifically classified as a part of the FreshWater™ Salt System rather than a part of a spa.
The applicable subheading for the FreshWater Salt System Cartridge will be 8421.99.0040, HTSUS, which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8421.99.0040, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8421.99.0040, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division