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NY I85468




September 18, 2002

CLA-2-84:RR:NC:1:102 I85468

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.90.1080

Mr. Kevin L. Kelly
Rodriguez O’Donnell Ross Fuerst Gonzalez & Williams, P.C. 20 North Wacker Drive (Suite 1416)
Chicago, Illinois 60606

RE: The tariff classification of parts for a leaf blower from China.

Dear Mr. Kelly:

In your letter dated August 21, 2002 you requested a tariff classification ruling on behalf of your client Engineered Exhaust Systems/B-T, herein after “EES”.

The articles in question are identified as a muffler assembly, heat insulator, and exhaust diverter imported from China which after import are affixed to a gasoline engine for a leaf blower/vacuum. The blower is powered by a 25 cubic centimeter 2-cycle engine and is designed to be held in the hand. The blower is used to blow and vacuum leaves, grass, and other debris, and dry outdoor areas. The muffler assembly, heat insulator, and exhaust diverter are designed and produced to the specifications of your client’s customer and are exclusively used on a leaf blower manufactured by the customer. Descriptive literature and a technical drawings were submitted.

You indicate that EES typically imports the exhaust diverter already affixed to and as a part of the muffler assembly, but EES also occasionally imports the exhaust diverter separately. The heat insulator is occasionally imported in the same entry as the muffler assembly but it is never affixed to the muffler assembly. You assert that the parts in question are properly classified as parts of tools with self-contained motor for working in the hand.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

HTSUS heading 8467 provides for tools for working in the hand with self-contained non-electric motors, and parts thereof. Heading 8467 is within chapter 84 and section XVI of the HTSUS. Note 2 to section XVI sets out rules for the classification of parts of the machines of chapter 84. Note 2 (b) provides in relevant part that parts, if suitable for use solely or principally with a particular kind of machine, are to be classified with the machines of that kind. To classify the muffler assembly, heat insulator, and exhaust diverter we must first determine where in the tariff the leaf blower with which the parts are solely or principally used falls to be classified.

While you argue that the subject leaf blower is an article of HTSUS heading 8467, we note that HTSUS heading 8414 specifically provides for fans, including blowers, and parts thereof. The primary function of the leaf blower is to deliver large volumes of air, which in turn can be used to blow leaves away or, in conjunction with the appropriate accessories , draw leaves into a bag. Whether or not the leaf blower may be also used as a leaf vacuum, we find it is an article described by HTSUS heading 8414.

Further, note 2 to chapter 84 of the HTSUS provides that a machine answering to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group not the latter. Accordingly, the subject leaf blower and any parts suitable for use solely or principally with that particular kind of machine fall to be classified in heading 8414, HTSUS.

The applicable subheading for the muffler assembly, whether or not presented together with the heat insulator, the heat insulator, and the exhaust diverter, when presented separately, will be 8414.90.1080, HTSUS, which provides for other parts of fans, including blowers. The rate of duty will be 4.7 percent ad valorem.

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,

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