Mr. Douglas A. Kabel
Karcher North America
1351 West Stanford Ave.
Englewood, CO 80110
RE: The tariff classification of a Water Vacuum 50 from Germany
Dear Mr. Kabel:
In your letter dated September 4, 2012, you requested a tariff classification ruling.
The Karcher WV50, also known as a Water Vacuum 50, is similar to a wet vacuum cleaner as it cleans smooth surfaces which are wet with water or a combination of dirt and water. The WV50 generates suction via a turbine fixed directly onto the shaft of its electric motor. Inside the WV50, the water/dirt and the air mechanically separate and the water/dirt flows into a receptacle. The air, after having been separated from the water/dirt, continues through the motor for cooling purposes and exits via exhaust vents. The WV50 weighs 1.5 lbs, features a self-contained electric motor, a Li-ion battery with a battery voltage of 3.6V, and a 3.3 oz dirt water reservoir. The unit operates for 20 minutes on a full charge and is of a power not exceeding 1,500 W. Each unit weighs approximately 4 pounds.
The applicable subheading for the Karcher WV50 (Water Vacuum 50 ) will be 8508.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vacuum cleaners, parts thereof: With a self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l”. The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Thomas J. Russo
National Commodity Specialist Division