The tariff classification of a TrailBlazer Floor Finish Applicator from China

N072161 September 11, 2009 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Steven Rubinson JohnsonDiversey Inc. 8310 16th Street Sturtevant, WI 53177 RE: The tariff classification of a TrailBlazer Floor Finish Applicator from China Dear Mr. Rubinson: In your letter dated August 12, 2009 you requested a tariff classification ruling. The TrailBlazer floor finish applicator system product code 5122912 is an ergonomic application tool designed to simplify the process of applying floor finish. The TrailBlazer delivers a more consistent appearance, improved productivity and eliminates product waste. This system is designed to provide a safe and easy way to use solution that does not require the set-up or clean –up of the traditional mop and bucket method. The TrailBlazer features a tubular steel frame and a plastic body. The plastic body is molded to hold a five gallon package of liquid floor finish which is attached to a long connector/feed tube. The TrailBlazer disperses the floor finish through a wheel-driven peristaltic pump into an applicator. The applicator pad attaches to the base plate on the bottom of the TrailBlazer. The user pulls the TrailBlazer back and forth a few times to fill the tubing, pump and manifold with finish and wet the leading edge of the pad. Once the system is primed and the pad is wet, the user pulls the TrailBlazer in the direction he wishes to dispense and apply the finish. The TrailBlazer is built for service contractors and for use in health care, education facilities and retail facilities. In your letter you stated that you believe the classification of the TrailBlazer should be in subheading 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS). This classification calls for sprayers other than for agricultural or horticultural use. According to the National Import Specialist that handles this classification, heading 8424 HTSUS, would not apply because the article is not spraying the finishing solution. The main purpose of the device is to use the cloth applicator to spread the solution rather than dispense it over an area. The applicable subheading for the TrailBlazer floor finish applicator system product code 5122912 will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other…Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division