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HQ 964498




May 9, 2001

CLA-2 RR:CR:GC 964498 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.39.00

Mr. Matt Hokana
Director of Operations
International Beauty Design, Inc.
15010 South Main Street
Gardena, CA 90248

RE: NY F89670 revoked; Nail dryer; Jet 1000; Jet 3000; Jet 5000

Dear Mr. Hokana:

This letter is with respect to International Beauty Design, Inc. (“IBD”) letter of August 8, 2000, requesting reconsideration of NY F89670 issued to a customs broker on behalf of IBD on July 28, 2000, by the Director, National Commodity Specialist Division, with respect to the classification under the Harmonized Tariff System of the United States (“HTSUS”) of a nail dryer. In response to our request, you submitted additional information regarding the merchandise on February 20, 2001.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY F89670, as described below, was published in the Customs Bulletin on April 4, 2001. No comments were received in response to that notice.

FACTS:

In NY F89670, Customs classified the Jet System (Jet 5000) nail dryer in subheading 8414.59.60, HTSUS, as: “Air or vacuum pumps, air or other gas compressors and fans ... : ... Fans: ... Other: ... Other: ... Other.” In NY F89670 we stated: “The nail dryer is comprised of an incandescent light, two ultraviolet lights and a 12 volt axial fan. You indicate that the nail dryer is intended for sale to nail salons and will be used to air dry nails and cure gel for artificial nails.” Your correspondence and the materials subsequently submitted indicate that you now seek the tariff classification of the following three items: Jet 1000, Jet 3000, and Jet 5000. The Jet 5000 is the good that was classified in NY F89670.

The Jet 5000 is approximately 14 inches long, nine inches wide, and six inches high. It is described as follows in the materials you submitted:

A unique combination of air, heat and UV [ultraviolet] light for the fastest dry and cure possible ... The Jet two-handed lamp features the exclusive AIRFORCE Technology which combines all current polish drying methods ... Balancing a fan, heat source and UV light the Jet Lamp is the most unique and powerful drying machine ... Air enters through vents on the inside front of lamp. The air passes through the fan creating an AIRFORCE. The force of air is warmed by the heat source as it passes over. The warm AIRFORCE is then directed inside the lamp and over fingertips for maximum drying power ... The deluxe two-handed Lamp combines UV light, heat, and fan for the most intensive drying power. Dries any air, heat, or UV topcoats; UV Gels and Acrylics the fastest with a soothing Spa sensation. Advanced reflector system generates more UV output than Lamps with higher wattage and cures evenly around the entire nail ... Hinged top with adjustable height for manicures and pedicures.

The Jet 1000 is described as follows in the submitted materials:

Space-saving one-handed “UV only” Lamp dries any UV topcoats, Gels and Acrylics. Advanced Reflector System generates more UV output than Lamps with higher wattage and cures evenly around the entire nail. Separate Timer ...

The Jet 3000 is described as follows in the submitted materials:

The two-handed “UV only” Lamp dries any UV topcoats, Gels and Acrylics. Advanced Reflector System generates more UV output than Lamps with higher wattage and cures evenly around the entire nail. Separate Timer ... Hinged top with adjustable height for manicures and pedicures.

The Jet 1000 and Jet 3000 operate in the same manner, i.e., by UV lamp. The Jet 1000 has room for only one hand, while the Jet 3000 can dry two hands at the same time. The Jet 5000 operates differently in that it involves a fan and a heat source in addition to a UV lamp.

ISSUES:

What are the tariff classifications of the Jet 1000, 3000, and 5000 nail dryers?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8414 Air or vacuum pumps, air or other gas compressors and fans ...

Fans:

8414.59 Other:

Other:

8414.59.60 Other.

8419 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes ... :

Dryers:

8419.39.00 Other.
Jet 5000

As stated above, in NY F89670 the Jet 5000 was classified in subheading 8414.59.60, HTSUS. That classification was based upon the finding that it was “a composite article with its essential character as a dryer imparted by the component fan.” We believe that the classification set forth was incorrect and that the Jet 5000 is classifiable under GRI 1, which therefore makes reference to essential character under GRI 3(b) unnecessary.

Heading 8419, HTSUS, includes: “Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as ... drying ..., other than machinery or plant of a kind used for domestic purposes ...”

EN 84.19 (introductory paragraph) provides in pertinent part as follows:

With these exceptions [not applicable here], the heading covers machinery and plant designed to submit materials (solid, liquid, gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change (e.g., ... drying ...).

EN 84.19 (III) (F) indicates that heading 8419 includes spray dryers, which “incorporate a heater and a fan to provide a current of hot air ...” While the Jet 5000 is clearly not a spray dryer, it is similar in the sense that it incorporates a heating element and a fan.

Heading 8414, HTSUS, includes: “Air or vacuum pumps, air or other gas compressors and fans ...”

EN 84.14 (B) provides in pertinent part as follows:

This heading excludes fans fitted with elements additional to their motors or housing (such as large dust separating cones, filters, cooling or heating elements and heat exchangers) if such elements give them the characteristics of more complex machines of other headings, e.g., air heaters, not electrically heated (heading 73.22), air conditioning machines (heading 84.15), dust extractors (heading 84.21), air coolers for the industrial treatment of materials (heading 84.19) or for premises (heading 84.79), electric space heating apparatus with built-in fans (heading 85.16). [All emphasis in original.]

At GRI 1, we find that the Jet 5000 is fully described in heading 8419, HTSUS, in that it is machinery for the treatment of materials by a process involving a change in temperature such as drying. It incorporates a fan and UV and incandescent lamps. It is not intended for domestic use; it is intended for sale to nail salons. The Jet 5000 is classified in subheading 8419.39.00, HTSUS, as: “Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as ... drying ..., other than machinery or plant of a kind used for domestic purposes ... : Dryers: ... Other.”

The Jet 5000 is not classified within heading 8414, HTSUS, because that heading does not describe it. EN 84.14 (B), excerpted above, supports our conclusion that the Jet 5000 is not described in heading 8414, HTSUS, i.e., heading 8414 “excludes fans with fitted with elements additional to their motors ... if such elements give them the characteristics of more complex machines of other headings ...” The Jet 5000, which is described in heading 8419, HTSUS, is a more complex machine than a fan.

Heading 8509, HTSUS, covers: “Electromechanical domestic appliances, with self-contained electric motor; parts thereof.” Note 3 to Chapter 85 states the “electromechanical machines of the kind commonly used for domestic purposes” which heading 8509 covers. The Jet 5000 is not within the scope of heading 8509 because it is not commonly used for domestic purposes.

Jet 1000 and Jet 3000

The Jet 1000 and the Jet 3000 were not the subject of NY F89670. However, you have asked for their classification. As indicated in the FACTS section of this ruling, these goods function by the use of UV lamps. They do not contain fans.

Similar to the Jet 5000, at GRI 1 we find that the Jet 1000 and the Jet 3000 are described in heading 8419, HTSUS, in that they are machinery for the treatment of materials by a process involving a change in temperature such as drying. They are not intended for domestic use; they are intended for sale to nail salons. The Jet 1000 and the Jet 3000 are classified in subheading 8419.39.00, HTSUS, as: “Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as ... drying ..., other than machinery or plant of a kind used for domestic purposes ... : Dryers: ... Other.”

Heading 8414, HTSUS, does not describe the Jet 1000 and Jet 3000.

HOLDINGS:

The Jet 1000, 3000, and 5000 are classified in subheading 8419.39.00, HTSUS, as: “Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as ... drying ..., other than machinery or plant of a kind used for domestic purposes ... : Dryers: ... Other.”

EFFECT ON OTHER RULINGS:

NY F89670 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division

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