HQ 958017

February 13, 1996

CLA-2 RR:TC:MM 958017 LTO

CATEGORY: Classification

TARIFF NO.: 8543.80.75

Port Director

U.S. Customs Service

127 North Water Street

Ogdensburg, New York 13669

RE: Protest 0712-94-100911; Humidifiers; non-domestic;

electrical; headings 8415, 8419, 8479, 8516; EN 84.15; EN

84.19; EN 84.79; EN 85.43; HQ 956741; section XVI, note 2(a)

Dear Port Director:

The following is our decision regarding Protest 0712-94-100911, which
concerns the classification of humidifiers and

parts thereof under the Harmonized Tariff Schedule of the United

States (HTSUS). The subject merchandise was entered on February

11 through February 18, 1994, and the entries were liquidated on

May 20 and May 27, 1994. The protest was timely filed on August

17, 1994.

FACTS:

The humidifiers, with (NHMC) or without (MES) blower units,

create steam which is used to humidify the air that passes

through a furnace. The steam is produced by means of an

electrical current generated between electrodes immersed in

water. The humidifiers may be imported without a blower unit, in

which case the furnace blower is utilized to propel the steam and

air stream through ductwork and into the environment,

or with a blower unit, which is in a separate housing that is

mounted to the humidifier.

The humidifiers were entered under subheading 8479.89.10,

HTSUS, which provides for machines and mechanical appliances

having individual functions,

not specified or included elsewhere in this chapter:

electromechanical appliances with self-contained electric motor:

air humidifiers or dehumidifiers. They were classified

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upon liquidation under subheading 8419.19.00, HTSUS, which

provides for nonelectric instantaneous or storage water heaters.

ISSUE:

Whether the humidifiers are classifiable under subheading

8479.89.10, HTSUS, which provides for machines and mechanical

appliances having individual functions,

not specified or included elsewhere in this chapter:

electromechanical appliances with self-contained electric motor:

air humidifiers or dehumidifiers.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI\'s) to the HTSUS

govern the classification of goods in the tariff schedule. GRI 1

states in pertinent part that \"for legal purposes, classification

shall be determined according to the terms of the headings and

any relative section or chapter notes . . . .\"

The Harmonized Commodity Description and Coding System

Explanatory Notes (ENs) constitute the official interpretation of

the Harmonized System. While not legally binding, and therefore

not dispositive, the ENs provide a commentary on the scope of

each heading of the Harmonized System, and are generally

indicative of the proper interpretation of these headings. See

T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The protestant contends that the humidifiers are

classifiable under heading 8479, HTSUS, which provides for

machines and mechanical appliances having individual functions,

not specified or included elsewhere in chapter 84, HTSUS. In

support of this proposition, the protestant cites EN 84.15, pg.

1166, which states that heading 8415, HTSUS (air conditioning

machines, comprising a motor-driven fan and elements for changing

the temperature and humidity), excludes \"\[a\]pparatus which,

although incorporating a motor-driven fan, has the sole function

of changing either the temperature or humidity of the air

(headings 84.79, 85.16, etc.) (emphasis in original).\" The

protestant does not argue that the humidifiers are classifiable

under heading 8415, HTSUS, but argues that EN 84.15 \"directs\"

classification to heading 8479, HTSUS.

It has also been suggested that the humidifiers may be

classifiable under heading 8543, HTSUS, which provides for

electrical machines and apparatus, having individual functions,

not specified or included elsewhere in chapter 85, HTSUS.

However, if the humidifiers are \"specified or included elsewhere\"

in chapter 84 or 85, HTSUS, or are \"covered more specifically by

a heading in any other Chapter of the Nomenclature,\" they cannot

be classified under heading 8479 or heading 8543, HTSUS. See EN

84.79, pg. 1314; EN 85.43, pg. 1402.

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Heading 8419, HTSUS, provides for machinery, plant or

laboratory equipment for the treatment of materials by a process

involving a change of temperature such as steaming, evaporating

or vaporizing. EN 84.19, pg. 1173, states that heading 8419,

HTSUS, \"covers machinery and plant designed to submit materials

(solid, liquid or 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 . . . .\"

Humidifiers are designed to increase the humidity in the air

by boiling water to produce steam. Arguably, these humidifiers

submit a material (water) to a heating process causing a

transformation of the material (water to steam) principally from

the temperature change, and thereby, treating the air.

However, humidifiers are not described, nor are they similar

to, the articles mentioned in EN 84.19, pg. 1172-1178. For

example, the steaming machinery or plant of heading 8419, HTSUS,

is \"used in various manufacturing operations (e.g., in the

preparation of vegetable or animal extracts; in the food industry

generally; in operations involving the use of steam for de-greasing or
cleansing processes). Other types consist of larger

chambers for subjecting material to more or less prolonged action

of an atmosphere of steam; these are used, for example, for

conditioning textile fibres in the mass, for steam-treatment of

wood, etc.\" See EN 84.19, pg. 1177. This machinery or plant

submits a material, such as a vegetable or animal extract, to a

steaming process which causes a change in the extracts from the

temperature change. The machinery or plant of heading 8419,

HTSUS, is used for the \"treatment of materials,\" for example, by

steaming. Humidifiers, on the other hand, are used to create

\"steam.\" They do not \"treat\" another material with this steam.

Accordingly, it is our opinion that humidifiers are not covered

by the terms of heading 8419, HTSUS.

It has also been suggest that the humidifiers may be

classifiable under heading 8516, HTSUS, which provides for other

electrothermic appliances of a kind used for domestic purposes.

The humidifiers, however, are not \"used for domestic purposes,\"

and cannot be classified under heading 8516, HTSUS. See HQ

956741, dated November 2, 1994 (wherein \"domestic\" humidifiers

with heaters were classified, according to note 3 to section XVI,

HTSUS, under heading 8516, HTSUS).

It is our opinion that the humidifiers are not \"specified or

included elsewhere\" in chapter 84 or 85, HTSUS, nor are they

\"covered more specifically by a heading in any other Chapter of

the Nomenclature.\" Accordingly, they are classifiable either

under heading 8479 or heading 8543, HTSUS.

The humidifiers in question create steam by means of an

electrical current generated between electrodes immersed in

water. EN 85.43, pg. 1402, states that

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most of the appliances of heading 8543, HTSUS, operate \"wholly

electrically. However, the heading also includes electrical

goods incorporating mechanical features \[such as those found on

the NHMC, which is imported with a blower unit\] provided that

such features are subsidiary to the electrical function of the

machine or appliance (emphasis in original).\" The humidifiers

create steam using an electrical process rather than a mechanical

one. Accordingly, they cannot be classified under subheading

8479.89.10, HTSUS, which provides for \"\[e\]lectromechanical

appliances with self-contained electric motor: \[a\]ir humidifiers

or dehumidifier.\" Rather, the humidifiers are classifiable under

heading 8543, HTSUS, specifically under subheading 8543.80.75,

HTSUS, which provides for other electrical machines and

mechanical appliances, having individual functions.

Parts for humidifiers are classifiable in accordance with

note 2 to section XVI, HTSUS. Note 2(a) provides, in pertinent

part, that \"parts of machines . . . are to be classified

according to the following rules: (a) \[p\]arts which are goods

included in any of the headings of chapters 84 and 85 (other than

headings 8485 and 8548) are in all cases to be classified in

their respective headings.\" Accordingly, if the parts in

question are \"goods included\" in a section XVI, HTSUS, heading,

they cannot be classified, as parts, under heading 8543, HTSUS.

This would seem to apply, in particular, to transformers, fuses,

switches, etc., found on various invoices. As there is no

information concerning these and other parts beyond the one line

description, it is impossible to render a definitive

classification opinion regarding this merchandise.

HOLDING:

The humidifiers (NHMC and MES) are classifiable under

subheading 8543.80.75, HTSUS. Classification for the humidifier

parts cannot be determined based on the information provided.

The protest should be GRANTED with regard to the

humidifiers, but DENIED with regard to the humidifier parts. In

accordance with section 3A(11)(b) of Customs Directive 099 3550-065,
dated August 4, 1993, Subject: Revised Protest Directive,

this decision, together with the Customs Form 19, should be

mailed by your office to the protestant no later than 60 days

from the date of this letter. Any reliquidation of the entry in

accordance with the decision must be accomplished prior to the

mailing of the decision. Sixty days from the date of the

decision the Office of Regulations and Rulings will take steps to

make the decision available to Customs personnel via the Customs

Rulings Module in ACS

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and the public via the Diskette Subscription Service, Freedom of

Information Act and other public access channels.

Sincerely,

John Durant,

Director

Tariff

Classification Appeals Division