The tariff classification of washing machine parts from Sweden.
Issued April 22, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8450.90.6000, 8450.90.2000
Headings: 8450
Product description
Photos and diagrams have been submitted for the two parts your client will use in addition to components of U.S. origin to manufacture finished washing machines in the United States. The first part is the tub or complete outer shell which you describe as a cylindrical metal blank welded at the seam with a flat round metal plate with a circular hole in the center attached to the cylinder at one open end. The second part is a spinner assembly (spinner basket) consisting of a spinner wrapper and three vanes, a spinner back with spinner shaft, spinner diaphragm, and a spinner front. You indicate that your client imports bulk shipments of parts. Since you have not given any indication that the parts in question are imported packaged together (e.g., a "kit"), this ruling will not address that situation. You suggest that classification should be under HTS subheading 8450.90.60 which provides for other parts of washing machines rather than under 8450.90.20 which provides for tubs and tub assemblies. As imported, you contend that the complete outer shell and the spinner assembly both lack the essential character of the tubs and tub assemblies in 8454.90.20. The cylinder lacks the essential character of a tub because it is open at both ends and cannot function as a container and the spinner assembly because it is full of holes and cannot function as a tub. Based on the photos and diagrams, the complete outer shell is clearly a washing machine tub while the the spinner assembly is part of a tub assembly.
CBP rationale
The applicable subheading for the complete outer shell or tub will be 8450.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for household- or laundry-type washing machine parts: tub and tub assemblies. The applicable subheading for the spinner assembly will be 8450.90.6000, HTS, which provides for other parts of household- or laundry-type washing machines.
Full text
NY A82490 April 22, 1996 CLA-2-84:RR:NC:MA:104 A82490 CATEGORY: Classification TARIFF NO.: 8450.90.2000; 8450.90.6000 Mr. Robert E. Burke Barnes, Richardson & Colburn 200 East Randolph Drive, Suite 7920 Chicago, Illinois 60601 RE: The tariff classification of washing machine parts from Sweden. Dear Mr. Burke: In your letter dated April 8, 1996 on behalf of Wascator Manufacturing Company of Richwood, Ohio you requested a tariff classification ruling. Photos and diagrams have been submitted for the two parts your client will use in addition to components of U.S. origin to manufacture finished washing machines in the United States. The first part is the tub or complete outer shell which you describe as a cylindrical metal blank welded at the seam with a flat round metal plate with a circular hole in the center attached to the cylinder at one open end. The second part is a spinner assembly (spinner basket) consisting of a spinner wrapper and three vanes, a spinner back with spinner shaft, spinner diaphragm, and a spinner front. You indicate that your client imports bulk shipments of parts. Since you have not given any indication that the parts in question are imported packaged together (e.g., a "kit"), this ruling will not address that situation. You suggest that classification should be under HTS subheading 8450.90.60 which provides for other parts of washing machines rather than under 8450.90.20 which provides for tubs and tub assemblies. As imported, you contend that the complete outer shell and the spinner assembly both lack the essential character of the tubs and tub assemblies in 8454.90.20. The cylinder lacks the essential character of a tub because it is open at both ends and cannot function as a container and the spinner assembly because it is full of holes and cannot function as a tub. Based on the photos and diagrams, the complete outer shell is clearly a washing machine tub while the the spinner assembly is part of a tub assembly. The applicable subheading for the complete outer shell or tub will be 8450.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for household- or laundry-type washing machine parts: tub and tub assemblies. The rate of duty will be 4.1 percent. The applicable subheading for the spinner assembly will be 8450.90.6000, HTS, which provides for other parts of household- or laundry-type washing machines. The rate of duty will be 4.1 percent. 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 Robert Losche at 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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