CLA-2-84:OT:RR:NC:N1:104
Nati Castaneda
Danby Products Inc.
5070 Whitelaw Road
Guelph, Ontario
N1H 6Z9
Canada
RE: The tariff classification of a combination washer/dryer from China.
Dear Ms. Castaneda:
In your letter dated August 23, 2019, you requested a tariff classification ruling.
The Danby® model number DWM120WDB-3 is a 2.7 cubic foot, front-load, automatic combination washer/dryer unit for household use. This machine features 14 washing cycles and two drying cycles for up to 12 KG washing capacity and 8 KG vent free drying capacity. The unit measures 23.4” wide x 23.1” depth x 33.5” high.
In your request you suggest the combination washer/dryer is properly classified in subheading 8450.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10 kg: Fully automatic machines: Other: Other.” This office disagrees. You have identified the combination washer/dryer as having a dry linen capacity that exceeds 10 KG.
The applicable subheading for the Danby® model number DWM120WDB-3, combination washer/dryer, will be 8450.20.0080, HTSUS, which provides for “Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity exceeding 10 KG: Other: Other.” The rate of duty will be 1% ad valorem.
Products of China classified under subheading 8450.20.0080, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8450.20.0080, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division