This ruling has been revoked and is no longer current.
Superseded by {H015049}.
The tariff classification of washers, dryers, and a washer/dryer from Korea
Issued August 28, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85993 (August 28, 2006)
Tariff classification
HTS codes: 8450.11.0080, 8451.21.0090
Product description
Literature has been provided for front loading washer models WM2688H and WM0642HW, front loading dryer models DLE0442W, DLE8377, and DLE5977, and front loading washer/dryer model WM3677HW. Front loading washer model WM2688H has a capacity of 4.0 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading washer model WM0642HW has a capacity of 3.83 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading dryer models DLE0442W, DLE8377, and DLE5977 have a capacity of 7.3 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading washer/dryer model WM3677HW has a capacity of 3.72 cu. ft. and a dry linen capacity of less than 10.1 kg. This model utilizes a ventless condensing drying system.
CBP rationale
The applicable subheading for the front load washing machine models and the front loading washer/dryer model described above will be 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: machines, each of a dry linen capacity not exceeding 10 kg: fully automatic machines. The applicable subheading for the front loading dryer models described above will be 8451.21.0090, HTSUS, which provides for machinery (other than machines of heading 8450) for washing, cleaning, drying … textile yarns, fabrics or made up textile articles …: drying machines: each of a dry linen capacity not exceeding 10 kg.
Full text
NY M85993 August 28, 2006 CLA-2-84:RR:NC:1:104 M85993 CATEGORY: Classification TARIFF NO.: 8450.11.0080; 8451.21.0090 Ms. Rita Wenzel LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood cliffs, NJ 07632 RE: The tariff classification of washers, dryers, and a washer/dryer from Korea Dear Ms. Wenzel: In your letter, dated August 16, 2006, you requested a tariff classification ruling. Literature has been provided for front loading washer models WM2688H and WM0642HW, front loading dryer models DLE0442W, DLE8377, and DLE5977, and front loading washer/dryer model WM3677HW. Front loading washer model WM2688H has a capacity of 4.0 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading washer model WM0642HW has a capacity of 3.83 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading dryer models DLE0442W, DLE8377, and DLE5977 have a capacity of 7.3 cu. ft. and a dry linen capacity of less than 10.1 kg. Front loading washer/dryer model WM3677HW has a capacity of 3.72 cu. ft. and a dry linen capacity of less than 10.1 kg. This model utilizes a ventless condensing drying system. The applicable subheading for the front load washing machine models and the front loading washer/dryer model described above will be 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: machines, each of a dry linen capacity not exceeding 10 kg: fully automatic machines. The rate of duty will be 1.4 percent. The applicable subheading for the front loading dryer models described above will be 8451.21.0090, HTSUS, which provides for machinery (other than machines of heading 8450) for washing, cleaning, drying … textile yarns, fabrics or made up textile articles …: drying machines: each of a dry linen capacity not exceeding 10 kg. The rate of duty will be 3.4 percent. 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 CFR 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Washing Machines from Germany
The tariff classification of washers and dryers from Korea
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The tariff classification of a combination washer/dryer from Italy.
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