CBP Ruling N028988 — The tariff classification of electric hand dryers from China and Spain

Tariff classification

Headings: 8414

Product description

Descriptive literature was submitted. The items you plan to import are described as the Everbrand Hand Dryer and Veltia Hand Dryer. These electric wall mountable high speed automatic dryers are used in commercial and residential facilities. The dryers are contact free and remove water from the user’s hands in just 12-15 seconds. Air is drawn into the casing of the dryer via an inlet by a fan driven at high speeds. You indicate that the dryers have a warming system with a chip that senses room temperature. If the air temperature falls below room temperature, a heating coil warms the air for comfortable use of the dryers in colder climates. However, you indicate the dryers are “cold air” fan blowers that push the water off the hands. You suggest the dryers are correctly classified under subheading 8516.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrothermic hand-drying apparatus. We find the items in question do not have the essential character of an electrothermic device because they rely on a high velocity flow of air, rather than heat, for drying. The subject dryers are more specifically provided for as fans under subheading 8414.59, HTSUS.

CBP rationale

The applicable subheading for the electric hand dryers will be 8414.59.6095, HTSUS, which provides for other fans.

Full text

N028988 June 11, 2008 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8414.59.6095 Ms. Patricia Siler Eagle Global Logistics 3101 Yorkmont Rd. Suite 101 Charlotte, NC 28208 RE: The tariff classification of electric hand dryers from China and Spain Dear Ms. Siler: In your letter dated May 13, 2008 you requested a tariff classification ruling on behalf of Mandler Enterprises, Ltd. Descriptive literature was submitted. The items you plan to import are described as the Everbrand Hand Dryer and Veltia Hand Dryer. These electric wall mountable high speed automatic dryers are used in commercial and residential facilities. The dryers are contact free and remove water from the user’s hands in just 12-15 seconds. Air is drawn into the casing of the dryer via an inlet by a fan driven at high speeds. You indicate that the dryers have a warming system with a chip that senses room temperature. If the air temperature falls below room temperature, a heating coil warms the air for comfortable use of the dryers in colder climates. However, you indicate the dryers are “cold air” fan blowers that push the water off the hands. You suggest the dryers are correctly classified under subheading 8516.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrothermic hand-drying apparatus. We find the items in question do not have the essential character of an electrothermic device because they rely on a high velocity flow of air, rather than heat, for drying. The subject dryers are more specifically provided for as fans under subheading 8414.59, HTSUS. The applicable subheading for the electric hand dryers will be 8414.59.6095, HTSUS, which provides for other fans. The rate of duty will be 2.3 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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