August 28, 2008 CBP Bulletin Notice on Classification of Front Load Washing, Drying and Washer/Dryer Combination Machines

Proposed revocation and modification of rulings; proposed revocation of treatment. CBP is proposing to revoke one ruling and modify one ruling on the classification of washing, drying and washer/dryer combination machines. Additionally, CBP proposes that this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.

CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed modification and revocation, or any party involved with a substantially identical transaction, should advise CBP by September 27, 2008, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.

Washing, drying and washer/dryer combination machines. The products in NY M85545 are described as two front load washing machines, model numbers WM2077CW and WM2277H, and a front load washer/dryer, model number WM3431H, and two front load dryers, model numbers DLE2514W and DLE3777W. The products in NY M85993 are front load washing machines, identified as model numbers WM2688H and WM0642HW, a front load combination washer/dryer identified as model number WM3677HW and three front load dryers, identified as model numbers DLE5977, DLE0442W and DLE8377.

CBP is proposing to issue HQ H007662 in order to modify NY M85545 and reclassify washer models WM2077CW and WM2277H under HTS 8450.20.0090 as washing machines of a dry linen capacity exceeding 10kg, rather than under HTS 8450.11.0080 as washing machines of a dry linen capacity not exceeding 10kg; and dryer model DLE3777W under HTS 8451.29.0090 as other drying machines, rather than HTS 8451.21.0090 as drying machines of a dry linen capacity not exceeding 10 kg. The classifications for the other two models remain unchanged.

CBP is proposing to issue HQ H015049 in order to revoke NY M85993 and reclassify the washing machines and combination washer/dryer under HTS 8450.20.0090 as machines of a dry linen capacity exceeding 10kg, rather than under HTS 8450.11.0080 as machines of a dry linen capacity not exceeding 10kg; and the drying machines under HTS 8451.29.0090 as other drying machines, rather than under HTS 8451.21.0090 as machines of a dry linen capacity not exceeding 10 kg.

CBP proposes this change as a correction based on additional information regarding the performance of the washers, dryers and washer/dryer as measured by the International Electrochemical Association (IEC) standards 60456 and 61126. The term "dry linen capacity" is neither defined in the HTS nor the Explanatory Notes (ENs). Where not defined in a legal note under the HTS or clearly described in the ENs, tariff terms are construed in accordance with their common and commercial meanings. The International Electrochemical Association (IEC), a global organization that prepares and publishes international standards for all electrical, electronic and related technologies which serve as a basis for national standardization, utilizes a standard referred to as "rated capacity." (See IEC standards 60456 and 61121.) "Rated capacity" is defined as the "maximum mass of dry textiles which the manufacturer declares can be treated in a specific programme."

CBP states that it reviewed several Binding Tariff Information letters issued by various member states of the European Union (EU) and note that the washing machines' "dry linen capacity" is expressed as the maximum amount of textiles that can be cleaned in all operations by the washing machine. In an effort to achieve uniformity in the interpretation of the Harmonized System (HS) at the international level, CBP regards rulings from other countries that classify identical or substantially similar merchandise as instructive. While neither legally binding nor dispositive, they may provide a commentary on the scope of the term at issue. CBP now proposes that the term "dry linen capacity" is synonymous with "rated capacity" as defined by the IEC and proposes to apply IEC standards 60456 and 61121 as the means by which "dry linen capacity" should be determined.

The ruling requestor submitted results of performance tests that were conducted in accordance with IEC standards 60456 and 61121, which demonstrated that the washing machines, washer/dryer combination and drying machines were able to meet the standards using 10.1, 10.4 or 10.5 kg loads of linens with marginal impact on performance results.

Therefore, CBP now proposes that the washing machines, model numbers WM2077CW, WM2277H, WM2688H and WM0642HW, and washer/dryer combination, model number WM3677HW, should be classified in HTS 8450.20.0090 which provides for washing machines of a dry linen capacity exceeding 10kg, and that the drying machines, model number DLE3777W, DLE 5977, DLE0442W and DLE8377 should be classified in HTS 8451.29.0090, which provides for other drying machines.

Proposed: 8450.20.0090, 1% for washing machines; 8451.29.0090, 2.6%, for drying machines

Current: 8450.11.0080, 1.4% for washing machines; 8451.21.0090, 3.4% for drying machines

August 28, 2008 CBP Bulletin (Vol. 42, No. 36) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/