CLA-2-84:OT:RR:NC:N1:120
Mr. Alexander Pellerito
Sharp Electronics Corporation
Sharp Plaza
Mahwah, NJ 07495
RE: The tariff classification of a Portable Ion Generator plus Air Conditioner, Model No. CV-P10SX (P), from China
Dear Mr. Pellerito:
In your letter dated August 10, 2010, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a portable ion generator plus air conditioner and is identified as model no. CV-P10SX (P). The portable ion generator plus air conditioner is housed in a hard plastic case that measures approximately 32.7” in height by 19.7” in width by 18.1” in depth. The portable ion generator functions with the use of a power cord and features soft button switch controls to operate the ion generator as well as the varying speeds and degrees of coolness for the air conditioner and fan. The ion generator and air conditioner can run simultaneously or independently of each other. This product also includes a fan which can be used separately or simultaneously with the ion generator and the air conditioner, or can be used by itself. The ion generator is a plasmacluster device and the air conditioner is a standard portable unit with a hose suitable for most windows.
Heading 8414, Harmonized Tariff Schedule of the United States (HTSUS), provides for other centrifugal fans and excludes fans fitted with elements additional to their motors or housing such as filters if such elements give them the characteristics of more complex machines. In this case, the ionizer gives the portable generator plus air conditioner and fan the characteristics of a more complex machine. The ionizer is a purifying apparatus that emits ions into the air to remove dust particles from the air, which are pulled into the ion generator by the fan. Ionization is when air passing through a filter becomes negatively charged and the air output attaches to positively charged pollutants resulting in pollutants dropping from the air. The ionizer provides a fresher, more pollutant-free breathing space.
The portable ion generator plus air conditioner, model no. CV-P10SX (P), is a composite machine with two components that merit equal consideration. They are the ion generator of heading 8421, HTSUS, and the air conditioner of heading 8415, HTSUS.
In determining the classification of the portable ion generator plus air conditioner, we are guided by Note 3 to Section XVI of the HTSUS, which indicates that composite machines should be classified as if consisting only of that component which performs the principal function. However, this office has not been able to establish a principal function for this composite machine, nor have you demonstrated that it has a principal function. Therefore, we refer to General Rule of Interpretation (GRI) 3 regarding composite goods to determine the classification of the portable ion generator plus air conditioner.
GRI 3(a) states: “The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.” As such, headings 8421, HTSUS, and 8415, HTSUS, are to be regarded as equally specific and given equal consideration since the portable ion generator plus air conditioner is a composite machine.
GRI 3(b) states: “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
However, there is no one material or component that gives the ion generator plus air conditioner its essential character. GRI 3 (c) states: “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”
Therefore, since heading 8421, HTSUS, occurs last in numerical order among those headings that equally merit consideration, specifically 8421, HTSUS, and 8415, HTSUS, the classification of the ion generator plus air conditioner will fall within heading 8421, HTSUS.
The applicable subheading for the Portable Ion Generator plus Air Conditioner, Model No. CV-P10SX (P), will be 8421.39.8015, HTSUS, which provides for "Filtering or purifying machinery and apparatus, for liquids or gases…: Filtering or purifying machinery and apparatus for gases: Other: Other: Other." 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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division