January 8, 2009 CBP Bulletin Notice on Classification of Certain Pool Vacuums
In the January 8, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 3), CBP published a notice revoking one ruling and a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of certain pool vacuums; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after March 9, 2009.
Pool vacuum. The imported pool vacuum, style WV-001, is marketed by Water Tech as the "Pool Blaster Max" (formerly as the "Pool Buster Max"). It is described as "a portable, hand-held wet/dry vacuum cleaner for all types of pools that is designed to attach to any telescopic pole." This battery-charged device contains its own internal vacuum motor that creates a suction to collect debris such as hair, sand pebbles, and leaves from the water in a pool or spa. This waste is captured with and stored in a reusable fine filter bag. The device may be operated with or without the accompanying vacuum head attachment.
CBP is issuing HQ H008519 in order to revoke NY L82232 and reclassify the pool vacuum under HTS 8421.21.0000, as "filtering or purifying machinery and apparatus for liquids: for filtering or purifying water" rather than under HTS 9506.99.5500 as "swimming pools and wading pools and parts and accessories thereof."
CBP makes this change as a correction based Chapter Notes and the Explanatory Notes (ENs). HTS Chapter Note 1(m) to Chapter 95 excludes "filtering or purifying machinery and apparatus for liquids or gases (heading 84.21)" from classification in Chapter 95. Accordingly, before determining if the subject merchandise is classifiable as an accessory of a swimming pool by operation of Note 3 to Chapter 95, it must first be determined if the item fits the terms of heading 8421.
Heading 8421 is a use provision that provides for, in relevant part, ''filtering or purifying machinery and apparatus for liquids.'' EN 84.21 describes the function of liquid filters within this heading as the "separation of solid, fatty, colloidal, etc., particles from a liquid, for example, by passing it through a sheet, membrane or mass porous material."
The principal function of the instant device is to filter and purify the water contained in a swimming pool or spa. It removes solid debris by suctioning it through a filter bag. The water is filtered through the porous filter bag, leaving only the debris inside for later removal from the device. This suction based process of filtration is within the scope of heading 8421. Additionally, the device does not fit the terms of heading 8508 for vacuum cleaners because it only filters water, not a stream of air.
CBP now determines that by application of GRI 1, the pool vacuum, WV-001, is classified in HTS 8421, as "centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof," and is specifically provided for in subheading 8421.21.0000, which provides for "filtering or purifying machinery and apparatus for liquids: For filtering or purifying water."
New: 8421.21.0000, duty-free; Previous: 9506.99.5500, 5.3%
(See ITT's Online Archives or 11/25/08 news, 08112550, for BP summary of proposed HQ H008519.)
January 8, 2009 CBP Bulletin (Vol. 43, No. 3) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/