CLA-2-84:OT:RR:NC:N1:105
Lara A. Austrins
Benjamin L. England & Associates, LLC
810 Landmark Drive, Suite 126
Glen Burnie, Maryland 21061
RE: The tariff classification of Air Purifiers from China
Dear Ms. Austrins:
In your letter dated October 19, 2022, on behalf of your client, ETI Solid State Lighting, Inc. (“ETISSL”), you requested a tariff classification ruling. Descriptive literature and a sample were provided for our review.
The first item under consideration is the Plasma SilentAire 8-inch Canless Downlight, Product No. 559011010, which is described as a germicidal ultraviolet (GUV) sterilizing apparatus with a hybrid light. The device is designed to kill bacteria, mold and fungi in the air. In operation, the unit draws in ambient air into a sealed UVC disinfection chamber (preventing direct UVC exposure) where the air is treated with UVC wavelengths and then recirculated into the room as purified air. The device is 8 inches in diameter and provides up to 2000 lumines of light. The device has two working modes including sterilization only and lighting and sterilization.
The second item under consideration is the Plasma SilentAire Universal Ceiling Mount Module, Product Item No. 559051000, which operates similar to the first item except it does not contain a light component at the time of importation. A compatible ceiling light can be purchased separately, if desired, and mounted to the Plasma SilentAire Universal Ceiling Mount Module to provide ambient light. In operation, the unit draws in ambient air into a sealed UVC disinfection chamber where the air is treated with UVC wavelengths and then recirculated into the room as purified air. The device is 12 inches in diameter and has two working modes including lighting and sterilization and sterilization only.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refers to only part of the machine then those headings are to be regarded as equally specific in relation to the function of the machine. As per Note 3 to Section XVI, composite machines consisting of two or more machines fitted together or machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component which performs the principal function. We determined that the Plasma SilentAire 8-inch Canless Downlight, Product No. 559011010, is a composite article with both the ability to purify air as well as the ability to shine a light into the room. After considering all of the GRI 3(b) factors, we have concluded that GRI 3(b) applies based upon the importance of the air purification function. While the lighting function is important, the primary reason a user would purchase this unit over a traditional light is the ability to purify the air. Additionally, the purification functionality has a substantially greater cost over the lighting function.
The Plasma SilentAire 8-inch Canless Downlight and the Plasma SilentAire Universal Ceiling Mount Module are both devices that purify air by means of ultraviolet germicidal irradiation. Both devices provide UV purification similar to the device in headquarters ruling H040033 (dated November 20, 2008). While that ruling discussed the UV purification of water, the idea that the UV light purifies by killing bacteria, mold and fungi is relevant. Ruling H040033 placed the UV water purification device in heading 8421, HTSUS. This logic has been extended to include the UV purification of ambient air in heading 8421, HTSUS.
Accordingly, as suggested in your letter, the applicable subheading for the Plasma SilentAire 8 inch Canless Downlight, Product Item No. 559011010 and the Plasma SilentAire Universal Ceiling Mount Module, Product Item No. 559051000 will be 8421.39.0115, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Dust collection and air purification equipment: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 8421.39.0115, HTSUS, unless specifically excluded, are subject to an 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 8421.39.0115, 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 subhead
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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division