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HQ H006421




March 7, 2007

CLA-2 RR:CTF:TCM H006421 HkP

CATEGORY: CLASSIFICATION

TARIFF NO.: 8451.90.3000

Ms. Christy McMunn
Customs Compliance Manager
Whirlpool Corporation
150 Hilltop, MD 7594
St. Joseph, MI 49085

RE: Tariff classification of a dryer front panel assembly

Dear Ms. McMunn:

This is in response to your electronic ruling request, submitted to the National Commodity Specialist Division of U.S. Customs and Border Protection (“CBP”) on January 2, 2007, in which you requested a binding ruling on behalf of the Whirlpool Corporation. At issue is the proper classification of a complete front panel assembly to be incorporated into a horizontal/front-load dryer under the Harmonized Tariff Schedule of the United States (“HTSUS”). Your request, which included a schematic drawing, was forwarded to this office for a response. In reaching our decision we also considered additional information submitted by you to this office on February 21, 2007.

FACTS:

The article at issue, a front panel assembly for a Whirlpool Duet or Kenmore HE4 dryer (part no. 8562182 ) is comprised of the following components:

2 drum rollers
2 clips to secure the drum rollers
Plastic grill with moisture sensor strips door seal 2 door latches
2 clips to attach toe panel

The assembly is attached with four screws to the front of a dryer cabinet. The door is then attached to the front panel assembly. A toe panel is used below the assembly to finish out the front of the dryer.

ISSUE:

What is the correct classification of a front panel assembly for a horizontal/front-load dryer?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs 2 through 6 may then be applied in order.

The HTSUS provisions under consideration are as follows:

8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: 8451.90 Parts:
8451.90.3000 Drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers .. 8451.90.90 Other ..
8451.90.9010 Of machines for washing, dry-cleaning, ironing, pressing or drying made-up textile articles or of other household or laundry type machines ..

Chapter 84 is found in Section XVI of the tariff. Legal Note 1 to Section XVI excludes “[p]arts of general use, as defined in note 2 to Section XV, of base metal (section XV), or similar goods of plastics (chapter 39)” from the section. Note 2 to Section XVI provides in relevant part:

Subject to note 1 to this section, note 1 to chapter 84 and note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind or as appropriate.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs 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.

Heading 8451, HTSUS, provides for, among other things, machinery for drying textile yarns, fabrics, or made up textile articles. EN 84.51(D) explains, in relevant part, that drying machines are “made up of two main types: those consisting essentially of a closed chamber in which the goods to be dried are subjected to the action of hot air, and those in which fabrics are passed over heated rollers.” Although not specifically stated in your ruling request, it is the understanding of this office (based on research on the Internet) that Whirlpool dryers for household use consist of a closed chamber in which the goods to be dried are subjected to the action of hot air. Dryers of this nature are classified in subheadings 8451.21 through 8451.29, HTSUS.

Further, we find that the front panel assembly meets the terms of Note 2(b) to Section XVI of the tariff. This assembly is not described in Note 2 to Section XV, HTSUS, nor is it similar to any of the articles mentioned therein. Therefore, it is not excluded from classification in Chapter 84 by operation of Note 1 to Section XVI. Additionally, given the nature of the assembly at issue, we find that it is suitable for use solely or principally with drying machines of subheading 8451.21 or 8451.29, HTSUS.

Subheading 8451.90.3000, HTSUSA, provides for, in relevant part: “Parts: Drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers. This is an eo nomine provision for drying chambers and other parts of drying machines incorporating drying chambers. Eo nomine provisions normally include all forms of a named article unless specifically excluded. In this instance, there are no exclusions. Accordingly, we find that an article which is a part of a household dryer of subheading 8451.21 or 8451.29, HTSUS, and which fulfills the requirements of Note 2(b) to Section XVI, must be classified in subheading 8451.90.3000, HTSTSA. We find this to be the case with the front panel assemblies under consideration. Finally, we have considered your argument made to NCSD staff via telephone calls in January 2007, regarding the applicability to your merchandise of New York Ruling Letter (“NY”) J82174 (March 31, 2003), in which CBP classified plastic timer knobs for home laundry dryers as parts of subheading 8541.90.9010, HTSUSA. After reviewing NY J82174, we find that the knobs classified in that ruling are not similar to a front panel assembly for a clothes dryer. NY J82174 is therefore inapplicable in this situation. Furthermore, we note that NY J82174 may be inconsistent with CBP’s current view on the classification of parts of drying machines incorporating drying chambers and may be subject to modification.

HOLDING:

By application of GRI 1 and Note 2(b) to Section XVI, we find that the front panel assembly at issue is classified in heading 8541, HTSUS. It is provided for in subheading 8451.90.3000, HTSUSA, which provides for, among other things: “Machinery for drying ; parts thereof: Parts: drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers.” The 2007 column one, general rate of duty is 3.5% ad valorem.

Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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