U.S. Customs and Border Protection

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1 U.S. Customs and Border Protection General Notices AGENCY INFORMATION COLLECTION ACTIVITIES ANDEAN TRADE PREFERENCES AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION: 60-Day Notice and request for comments; Extension of an existing collection of information: SUMMARY: As part of its continuing effort to reduce paperwork and respondent burden, U.S. Customs and Border (CBP) invites the general public and other Federal agencies to comment on an information collection requirement concerning the Andean Trade Preferences. This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3506(c)(2)(A)). DATES: Written comments should be received on or before January 27, 2009, to be assured of consideration. ADDRESS: Direct all written comments to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C , Tel. (202) SUPPLEMENTARY INFORMATION: CBP invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3506(c)(2)(A)). The comments should address the accuracy of the burden estimates and ways to minimize the burden including the use of automated collection techniques or the use of other forms of information technology, as well as other relevant aspects of the in- 1

2 2 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 formation collection. The comments that are submitted will be summarized and included in the CBP request for Office of Management and Budget (OMB) approval. All comments will become a matter of public record. In this document CBP is soliciting comments concerning the following information collection: Title: Andean Trade Preferences OMB Number: Form Number: None Abstract: The information is to be used by CBP officers to document preferential tariff treatment under the provisions of the Andean Trade Preferences Act 19 U.S.C through Current Actions: There are no changes to the information collection. This submission is being submitted to extend the expiration date. Type of Review: Extension (without change) Affected Public: Businesses Estimated Number of Respondents: 48,000 Estimated Time Per Respondent: 10 minutes Estimated Total Annual Burden Hours: 7,968 Dated: November 19, 2008 TRACEY DENNING, Agency Clearance Officer, Customs and Border Protection. [Published in the Federal Register, November 28, 2008 (73 FR 72500)] AGENCY INFORMATION COLLECTION ACTIVITIES Application for Withdrawal of Bonded Stores For Fishing Vessels and Certification of Use AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION: 60-Day Notice and request for comments; Extension of an existing collection of information: SUMMARY: As part of its continuing effort to reduce paperwork and respondent burden, U.S. Customs and Border (CBP) invites the general public and other Federal agencies to comment on an information collection requirement concerning the Application for Withdrawal of Bonded Stores For Fishing Vessels and Certification of Use. This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3506(c) (2)(A)). DATES: Written comments should be received on or before January 27, 2009, to be assured of consideration.

3 U.S. CUSTOMS AND BORDER PROTECTION 3 ADDRESS: Direct all written comments to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C , Tel. (202) SUPPLEMENTARY INFORMATION: CBP invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3506(c)(2)(A)). The comments should address the accuracy of the burden estimates and ways to minimize the burden including the use of automated collection techniques or the use of other forms of information technology, as well as other relevant aspects of the information collection. The comments that are submitted will be summarized and included in the CBP request for Office of Management and Budget (OMB) approval. All comments will become a matter of public record. In this document CBP is soliciting comments concerning the following information collection: Title: Application for Withdrawal of Bonded Stores for Fishing Vessels and Certification of Use OMB Number: Form Number: CBP Form 5125 Abstract: The CBP Form 5125 is used for the withdrawal and lading of bonded merchandise (especially alcoholic beverages) for use on board fishing vessels. The form also certifies the use: total consumption or partial consumption with secure storage for use on the next voyage. Current Actions: There are no changes to the information collection. This submission is being submitted to extend the expiration date. Type of Review: Extension (without change) Affected Public: Businesses Estimated Number of Respondents: 500 Estimated Time Per Respondent: 5 minutes Estimated Total Annual Burden Hours: 42 Dated: November 19, 2008 TRACEY DENNING, Agency Clearance Officer, Customs and Border Protection. [Published in the Federal Register, November 28, 2008 (73 FR 72500)]

4 4 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 AGENCY INFORMATION COLLECTION ACTIVITIES Declaration of a Person Abroad Who Receives and is Returning Merchandise to the United States AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION: 60-Day Notice and request for comments; Extension of an existing collection of information: SUMMARY: As part of its continuing effort to reduce paperwork and respondent burden, U.S. Customs and Border (CBP) invites the general public and other Federal agencies to comment on an information collection requirement concerning the Declaration of a Person Abroad Who Receives and is Returning Merchandise to the U.S.. This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3506(c)(2)(A)). DATES: Written comments should be received on or before January 27, 2009, to be assured of consideration. ADDRESS: Direct all written comments to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C , Tel. (202) SUPPLEMENTARY INFORMATION: CBP invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3506(c)(2)(A)). The comments should address the accuracy of the burden estimates and ways to minimize the burden including the use of automated collection techniques or the use of other forms of information technology, as well as other relevant aspects of the information collection. The comments that are submitted will be summarized and included in the CBP request for Office of Management and Budget (OMB) approval. All comments will become a matter of public record. In this document CBP is soliciting comments concerning the following information collection: Title: Declaration of a Person Abroad Who Receives and is Returning Merchandise to the U.S. OMB Number: Form Number: None

5 U.S. CUSTOMS AND BORDER PROTECTION 5 Abstract: This declaration is used under conditions where articles are imported, and then exported and reimported free of duty. The declaration is to insure CBP control over duty-free merchandise. Current Actions: There are no changes to the information collection. This submission is being submitted to extend the expiration date. Type of Review: Extension (without change) Affected Public: Businesses Estimated Number of Respondents: 1500 Estimated Time Per Respondent: 10 minutes Estimated Total Annual Burden Hours: 250 Dated: November 19, 2008 TRACEY DENNING, Agency Clearance Officer, Customs and Border Protection. [Published in the Federal Register, November 28, 2008 (73 FR 72501)] AGENCY INFORMATION COLLECTION ACTIVITIES JADE Act AGENCY: Customs and Border Protection (CBP), Department of Homeland Security ACTION: 60-Day Notice and request for comments; Extension of an existing information Collection: SUMMARY: As part of its continuing effort to reduce paperwork and respondent burden, CBP invites the general public and other Federal agencies to comment on an information collection requirement concerning the JADE Act. This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Public Law104 13; 44 U.S.C. 3505(c)(2)). DATES: Written comments should be received on or before January 27, 2009, to be assured of consideration. ADDRESS: Direct all written comments to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue, NW, Room 3.2.C, Washington, D.C FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to U.S. Customs and Border Protection, Attn.: Tracey Denning, 1300 Pennsylvania Avenue NW, Room 3.2C, Washington, D.C , Tel. (202)

6 6 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 SUPPLEMENTARY INFORMATION: CBP invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995 (Public Law ; 44 U.S.C. 3505(c)(2)). The comments should address: (a) whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency s estimates of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden including the use of automated collection techniques or the use of other forms of information technology; and (e) estimates of capital or start-up costs and costs of operations, maintenance, and purchase of services to provide information. The comments that are submitted will be summarized and included in the CBP request for Office of Management and Budget (OMB) approval. All comments will become a matter of public record. In this document CBP is soliciting comments concerning the following information collection: Title: JADE Act OMB Number: Form Numbers: None Abstract: The JADE Act amends previous Burmese sanctions by providing for import restrictions on certain categories of goods. In order to enforce these sanctions, CBP will require a certification from the exporter as part of the entry package certifying that the goods were not mined in, or extracted from Burma. This certification is provided for by the Act. Current Actions: This submission is being made to extend the expiration date. Type of Review: Extension without change Affected Public: Businesses Estimated Number of Respondents: 22,197 Estimated Time Per Response: 10 minutes Estimated Total Annual Burden Hours: 74,005 Dated: November 19, 2008 TRACEY DENNING, Agency Clearance Officer, Customs and Border Protection. [Published in the Federal Register, November 28, 2008 (73 FR 72501)]

7 U.S. CUSTOMS AND BORDER PROTECTION 7 COPYRIGHT, TRADEMARK, AND TRADE NAME RECORDATIONS (No ) AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. SUMMARY: Presented herein are the copyrights, trademarks, and trade names recorded with U.S. Customs and Border Protection during the month of October The last notice was published in the CUSTOMS BULLETIN on November 6, Corrections or updates may be sent to: Department of Homeland Security, U.S. Customs and Border Protection, Office of Regulations and Rulings, IPR Branch, 1300 Pennsylvania Avenue, N.W., Mint Annex, Washington, D.C FOR FURTHER INFORMATION CONTACT: Delois Johnson, Paralegal, Intellectual Property Rights Branch, (202) Dated: November 26, 2008 GEORGE MCCRAY, ESQ., Chief, Intellectual Property Rights Branch.

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12 12 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE COMMISSIONER OF CUSTOMS. Washington, DC, December 3, 2008 The following documents of U.S. Customs and Border Protection ( CBP ), Office of Regulations and Rulings, have been determined to be of sufficient interest to the public and CBP field offices to merit publication in the CUSTOMS BULLETIN. Myles B. Barman for SANDRA L. BELL, Executive Director, Regulations and Rulings, Office of International Trade. REVOCATION AND MODIFICATION OF TWO RULING LETTERS AND REVOCATION OF TREATMENT RELATING TO THE CLASSIFICATION OF FRONT LOAD WASHING, DRYING AND WASHER/DRYER COMBINATION MACHINES AGENCY: Bureau of Customs and Border Protection; Department of Homeland Security. ACTION: Revocation and modification of two classification ruling letters and revocation of treatment relating to the classification of front load washing, drying and washer/dryer combination machines. SUMMARY: Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), this notice advises interested parties that the Bureau of Customs and Border Protection (CBP) is revoking one ruling letter and modifying one ruling letter relating to the classification of front load washing, drying and washer/dryer combination machines. CBP is also revoking any treatment previously accorded by it to substantially identical merchandise. Notice of the proposed action was published on August 28, 2008, in Volume 42, Number 36, of the Customs Bulletin. CBP received no comments in response to the notice. EFFECTIVE DATE: This action is effective for merchandise entered or withdrawn from warehouse for consumption on or after February 16, FOR FURTHER INFORMATION CONTACT: Kelly Herman, Tariff Classification and Marking Branch: (202) SUPPLEMENTARY INFORMATION: BACKGROUND On December 8, 1993, Title VI, (Customs Modernization), of the North American Free Trade Agreement Implementation Act (Pub. L.

13 U.S. CUSTOMS AND BORDER PROTECTION , 107 Stat. 2057) (hereinafter Title VI ), became effective. Title VI amended many sections of the Tariff Act of 1930, as amended, and related laws. Two new concepts which emerge from the law are informed compliance and shared responsibility. These concepts are premised on the idea that in order to maximize voluntary compliance with customs laws and regulations, the trade community needs to be clearly and completely informed of its legal obligations. Accordingly, the law imposes a greater obligation on CBP to provide the public with improved information concerning the trade community s responsibilities and rights under the customs and related laws. In addition, both the trade and CBP share responsibility in carrying out import requirements. For example, under section 484 of the Tariff Act of 1930, as amended (19 U.S.C. 1484), the importer of record is responsible for using reasonable care to enter, classify and value imported merchandise, and to provide any other information necessary to enable CBP to properly assess duties, collect accurate statistics and determine whether any other applicable legal requirement is met. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke one ruling letter and modify one ruling letter pertaining to the classification of washing, drying, and washer/dryer combination machines was published in the August 28, 2008, Customs Bulletin, Volume 42, Number 36. No comments were received in response to the notice. As stated in the proposed notice, this revocation will cover any rulings on this merchandise that may exist but have not been specifically identified. Any party who has received an interpretive ruling or decision (i.e., a ruling letter, internal advice memorandum or decision or protest review decision) on the merchandise subject to this notice should have advised CBP during the notice period. Similarly, pursuant to section 625(c)(2), Tariff Act of 1930 (19 U.S.C. 1625(c)(2)), as amended by section 623 of Title VI, CBP is revoking any treatment previously accorded by CBP to substantially identical transactions. Any person involved in substantially identical transactions should have advised CBP during the notice period. An importer s failure to advise CBP of substantially identical transactions or of a specific ruling not identified in this notice, may raise issues of reasonable care on the part of the importer or its agents for importations of merchandise subsequent to the effective date of the final decision on this notice. In NY M85545 and NY M85993, front load washing machines were classified in subheading , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10kg: Fully automatic machines...

14 14 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 Other: Other. In NY M85993, a front load washer/dryer combination machine was also classified in subheading , HTSUS. In NY M85545 and M85993, front load dryers were classified in subheading , HTSUS, which provides for Machinery (other than machines of heading 8450) for washing, cleaning... drying... textile yarns, fabrics or made up textile articles...: Drying machines: Each of a dry linen capacity not exceeding 10 kg... Other. Since the issuance of those rulings, CBP has reviewed the classification of the washing, drying and washer/dryer combination machines and has determined that the cited rulings are in error. Pursuant to 19 U.S.C. 1625(c)(1), CBP is revoking M85993, modifying NY M85545 and revoking or modifying any other ruling not specifically identified, to reflect the correct classification of the washing, drying and washer/dryer combination machines according to the analysis contained in Headquarters Ruling Letters (HQ) H and HQ H015049, set forth as Attachments A and B to this document. Additionally, pursuant to 19 U.S.C. 1625(c)(2), CBP is revoking any treatment previously accorded by CBP to substantially identical transactions. In accordance with 19 U.S.C (c), this ruling will become effective 60 days after publication in the Customs Bulletin. DATED: November 26, 2008 Gail A. Hamill for MYLES B. HARMON, Acting Executive Director, Office of Regulations and Rulings, Office of International Trade. Attachments

15 U.S. CUSTOMS AND BORDER PROTECTION 15 [ATTACHMENT A] DEPARTMENT OF HOMELAND SECURITY. U.S. CUSTOMS AND BORDER PROTECTION, HQ H November 26, 2008 CLA 2: OT:RR:CTF:TCM H KSH CATEGORY: Classification TARIFF NO.: ; MS. LYNNE GILLESPIE LG ELECTRONICS, USA, INC Sylvan Avenue Englewood Cliffs, NJ RE: Modification of NY M85545 dated August 24, 2006; Classification of washers and dryers DEAR Ms. GILLESPIE: This is in reply to your letters dated August 31, 2006 and January 2, 2007, in which you have requested reconsideration of New York Ruling Letter (NY) M85545, dated August 24, In NY M85545, two front load washing machines, model numbers WM2077CW and WM2277H, and a front load washer/dryer, model number WM3431H, were classified in subheading , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10kg: Fully automatic machines... Other: Other. Two front load dryers, model numbers DLE2514W and DLE3777W, were classified in subheading , HTSUS, which provides for Machinery (other than machines of heading 8450) for washing, cleaning... drying... textile yarns, fabrics or made up textile articles...: Drying machines: each of a dry linen capacity not exceeding 10 kg... Other. In your request for reconsideration with respect to washer model numbers WM2077CW and WM2277H and dryer model number DLE3777W, you have provided additional information regarding the performance of the washers and dryer as measured by the International Electrochemical Association (IEC) standards and In accordance with your request for reconsideration of NY M85545, CBP has reviewed the classification of these items and has determined that the cited ruling is in error with respect to washer models WM2077CW and WM2277H and dryer model number DLE3777W. NY M85545 remains correct with respect to washer/dryer combination model WM3431H and dryer model number DLE2514W. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published on August 28, 2008, in Volume 42, Number 36, of the Customs Bulletin. CBP received no comments in response to the notice. FACTS: The merchandise at issue consists of front load washing machines, identified as model numbers WM2077CW and WM2277H and a front load dryer, identified as model number DLE3777W. Model numbers WM2077CW and WM2277H measure 27 inches by 39 inches by inches and have a tub volume of 3.72 cubic feet. Submitted performance testing of the model num-

16 16 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 ber WM2077CW in accordance with the IEC standard indicates that the performance ratio 1 of a 9.0 kg load of linen averages.83% while 10.1 kg load of linens averages.85%. Submitted performance testing of model number WM2277H in accordance with the IEC standard indicates that the performance ratio of a 9.0 kg load of linen averages.86% while 10.1 kg load of linens averages.88%. Model number DLE3777W measures 27 inches by 39 inches by 29 15/16 inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE3777W in accordance with the IEC standard indicates that the drying time 2 of a 9.0 kg load of linen averages 69 minutes while 10.5 kg load of linens averages 72 minutes. ISSUE: Whether the washing machines are classified in subheading , HTSUS, as machines of a dry linen capacity not exceeding 10kg or in subheading , HTSUS, as machines of a dry linen capacity exceeding 10kg. Whether the drying machine is classified in subheading , HTSUS, as machines of a dry linen capacity not exceeding 10 kg or in subheading , HTSUS, as an other drying machine. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protection (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D , 54 Fed. Reg , (August 23, 1989). Heading 8450, HTSUSA, provides in relevant part: 8450: Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10 kg: Fully automatic machines... 1 The performance ratio is determined by dividing the average sum of the soiling values (typical soil removal performance) for each of the four soiling types (carbon black/mineral oil, blood, chocolate and milk and red wine) for the washing machine under test and the reference washing machine. 2 The drying time is determined by multiplying the measured program time by the nominal initial moisture content less the nominal final moisture content multiplied by the rated capacity divided by the actual moisture content less the actual final moisture content of the test load multiplied by the conditioned mass of the test load the for the dryer under test and the reference dryer.

17 U.S. CUSTOMS AND BORDER PROTECTION Other machines with built-in centrifugal dryer Other Machines, each of a dry linen capacity exceeding 10 kg... Heading 8451, HTSUSA, provides in relevant part: 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: Drying machines: Each of a dry linen capacity not exceeding 10 kg Coin operated Other Other For drying made up articles Other... The term dry linen capacity is neither defined in the HTSUS nor the EN s. Where not defined in a legal note under the HTSUS or clearly described in the ENs, tariff terms are construed in accordance with their common and commercial meanings which are presumed to be the same. Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The International Electrochemical Association (IEC), a global organization that prepares and publishes international standards for all electrical, electronic and related technologies which serve as a basis for national standardization, utilizes a standard referred to as rated capacity. See IEC standards and Rated capacity is defined as the maximum mass of dry textiles which the manufacturer declares can be treated in a specific programme. See IEC IEC defines rated capacity as the mass in kg of dry textiles of a particular defined type, which the manufacturer declares can be treated in a specific programme. Further, we have reviewed several Binding Tariff Information letters issued by various member states of the European Union (EU) and note that the washing machines dry linen capacity is expressed as the maximum amount of textiles that can be cleaned in all operations by the washing machine. In an effort to achieve uniformity in the interpretation of the Harmonized System (HS) at the international level, CBP regards rulings from other countries that classify identical or substantially similar merchandise as instructive. However, such rulings do not constitute the official interpretation of the HS. For this and other reasons, these rulings shall not be treated as dispositive and CBP is not bound by them. Nevertheless, while neither le-

18 18 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 gally binding nor dispositive, they may provide a commentary on the scope of the term at issue. Accordingly, we are of the opinion that the term dry linen capacity is synonomous with rated capacity as defined by the IEC. Further, we are applying IEC standards and as the means by which dry linen capacity should be determined. IEC standards and section 7 state that a washing machine with a rated capacity of 10kg shall consist of a base load (textile load without strips of standardized soiling) of 3 sheets and 22 pillowcases. The sheets and pillowcases are required to meet specific values also identified in section 7 of IEC standard Further, IEC standards and section 9 set forth the performance testing to be completed on a test (i.e., base) load of the specified rated capacity. You have submitted performance tests you conducted in accordance with the IEC standards and that demonstrated that the washing machines and drying machine were able to meet the standards of the IEC standards and performance test using 10.1 or 10.5 kg loads of linens with marginal impact on performance results. Specifically, model number WM2077CW yielded a performance ratio of.83% with a 9.0 kg load of linens and a performance ratio of.85% with 10.1 kg load of linens. Model number WM2277H yielded a performance ratio of.86% with a 9.0 kg load of linens and a performance ratio of.88% with 10.1 kg load of linens. Dyer model DLE3777W yielded a drying time of 69 minutes with a 9.0 kg load of linens and a drying time of 72 minutes with a 10.5 kg load of linens. Based on the negligible differences of performance ratios for the two different loads, we conclude that the washing machines and dryer have a dry linen capacity exceeding 10.0 kg. HOLDING: The washing machines, model numbers WM2077CW and WM2277H, are classified in heading 8450, HTSUS. They are specifically provided for in subheading HTSUS, which provides for Householdor laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity exceeding 10kg...other. The column one, general rate of duty is 1% ad valorem. The drying machine, model number DLE3777W is classified in heading 8451, HTSUS. It is specifically provided for in subheading , HTSUS, which provides for 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: Drying machines: Other... Other. The general column one rate of duty is 2.6% ad valorem. EFFECT ON OTHER RULINGS: NY M85545, dated August 24, 2006, is hereby modified.

19 U.S. CUSTOMS AND BORDER PROTECTION 19 In accordance with 19 U.S.C (c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Gail A. Hamill for MYLES B. HARMON, Acting Executive Director, Office of Regulations and Rulings, Office of International Trade. [ATTACHMENT B] DEPARTMENT OF HOMELAND SECURITY. U.S. CUSTOMS AND BORDER PROTECTION, HQ H November 26, 2008 CLA 2: OT:RR:CTF:TCM H KSH CATEGORY: Classification TARIFF NO.: ; MS. LYNNE GILLESPIE LG ELECTRONICS, USA, INC Sylvan Avenue Englewood Cliffs, NJ RE: Revocation of NY M85993 dated August 28, 2006; Classification of washers, dryers and combination washer/dryer DEAR MS. GILLESPIE: This is in reply to your letters dated August 31, 2006 and January 2, 2007, in which you have requested reconsideration of New York Ruling Letter (NY) M85993, dated August 28, In NY M85993, two front load washing machines and a front load washer/dryer combination were classified in subheading , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10kg: Fully automatic machines..., Other: Other. Three front load dryers were classified in subheading , HTSUS, which provides for Machinery (other than machines of heading 8450) for washing, cleaning... drying... textile yarns, fabrics or made up textile articles...: Drying machines: each of a dry linen capacity not exceeding 10 kg. In your request for reconsideration, you have provided additional information regarding the performance of the washers, dryers and washer/dryer as measured by the International Electrochemical Association (IEC) standards and In accordance with your request for reconsideration of NY M85993, CBP has reviewed the classification of these items and has determined that the cited ruling is in error. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published on August 28, 2008, in Volume 42, Number 36, of the Customs Bulletin. CBP received no comments in response to the notice

20 20 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 FACTS: The merchandise at issue consists of front load washing machines, identified as model numbers WM2688H and WM0642HW, a front load combination washer/dryer identified as model number WM3677HW and three front load dryers, identified as model numbers DLE5977, DLE0442W and DLE8377. Model number WM2688H measures 27 inches by 39 inches by inches and has a tub volume of 4.0 cubic feet. Submitted performance testing of the model number WM2688H in accordance with the IEC standard indicates that the performance ratio 3 of a 9.0 kg load of linens averages.86% while a 10.5 kg load of linens averages.88%. Model number WM0642HW measures 27 inches by 44 inches by 29.5 inches and has a tub volume of 3.83 cubic feet. Submitted performance testing of model number WM0642HW in accordance with the IEC standard indicates that the performance ratio of a 9.0 kg load of linens averages.88% while a 10.4 kg load of linens averages.89%. Model number WM3677HW measures 27 inches by 38 11/16 inches by inches and has a tub volume of 3.72 cubic feet. Submitted performance testing of model number WM3677HW in accordance with the IEC standard indicates that the performance ratio of a 9.0 kg load of linens averages.88% while a 10.1 kg load of linens averages.89%. Model number DLE5977 measures 27 inches by 39 inches by 29 15/16 inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE5977 in accordance with the IEC standard indicates that the drying time 4 of a 9.0 kg load of linens averages 68 minutes while a 10.5 kg load of linens averages 72 minutes. Model number DLE0442W measures 27 inches by inches by inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE0442W in accordance with the IEC standard indicates that the drying time of a 9.0 kg load of linens averages 69 minutes while a 10.5 kg load of linens averages 73 minutes. Model number DLE8377 measures 27 inches by 39 inches by inches and has a tub volume of 7.3 cubic feet. Submitted performance testing of model number DLE8377 in accordance with the IEC standard indicates that the drying time of a 9.0 kg load of linens averages 68 minutes while a 10.5 kg load of linens averages 72 minutes. ISSUE: Whether the washing machines and washer/dryer combination are classified in subheading , HTSUS, as machines of a dry linen capacity not exceeding 10kg or in subheading , HTSUS, as machines of a dry linen capacity exceeding 10kg. 3 The performance ratio is determined by dividing the average sum of the soiling values (typical soil removal performance) for each of the four soiling types (carbon black/mineral oil, blood, chocolate and milk and red wine) for the washing machine under test and the reference washing machine. 4 The drying time is determined by multiplying the measured program time by the nominal initial moisture content less the nominal final moisture content multiplied by the rated capacity divided by the actual moisture content less the actual final moisture content of the test load multiplied by the conditioned mass of the test load the for the dryer under test and the reference dryer.

21 U.S. CUSTOMS AND BORDER PROTECTION 21 Whether the drying machines are classified in subheading , HTSUS, as machines of a dry linen capacity not exceeding 10 kg or in subheading , HTSUS, as an other drying machine. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither 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 the headings. It is Customs and Border Protection (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D , 54 Fed. Reg , (August 23, 1989). Heading 8450, HTSUS, provides in relevant part: 8450: Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity not exceeding 10 kg: Fully automatic machines Other machines with built-in centrifugal dryer Other Machines, each of a dry linen capacity exceeding 10 kg... Heading 8451, HTSUS, provides in relevant part: 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: Drying machines: Each of a dry linen capacity not exceeding 10 kg Coin operated Other Other For drying made up articles Other... The term dry linen capacity is neither defined in the HTSUS nor the EN s. Where not defined in a legal note under the HTSUS or clearly de-

22 22 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 scribed in the ENs, tariff terms are construed in accordance with their common and commercial meanings which are presumed to be the same. Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The International Electrochemical Association (IEC), a global organization that prepares and publishes international standards for all electrical, electronic and related technologies which serve as a basis for national standardization, utilizes a standard referred to as rated capacity. See IEC standards and Rated capacity is defined as the maximum mass of dry textiles which the manufacturer declares can be treated in a specific programme. See IEC IEC defines rated capacity as the mass in kg of dry textiles of a particular defined type, which the manufacturer declares can be treated in a specific programme. Further, we have reviewed several Binding Tariff Information letters issued by various member states of the European Union (EU) and note that the washing machines dry linen capacity is expressed as the maximum amount of textiles that can be cleaned in all operations by the washing machine. In an effort to achieve uniformity in the interpretation of the Harmonized System (HS) at the international level, CBP regards rulings from other countries that classify identical or substantially similar merchandise as instructive. However, such rulings do not constitute the official interpretation of the HS. For this and other reasons, these rulings shall not be treated as dispositive and CBP is not bound by them. Nevertheless, while neither legally binding nor dispositive, they may provide a commentary on the scope of the term at issue. Accordingly, we are of the opinion that the term dry linen capacity is synonomous with rated capacity as defined by the IEC. Further, we are applying IEC standards and as the means by which dry linen capacity should be determined. IEC standards and section 7 state that a washing machine with a rated capacity of 10kg shall consist of a base load (textile load without strips of standardized soiling) of 3 sheets and 22 pillowcases. The sheets and pillowcases are required to meet specific values also identified in section 7 of IEC standard Further, IEC standards and section 9 set forth the performance testing to be completed on a test (i.e., base) load of the specified rated capacity. You have submitted performance tests you conducted in accordance with the IEC standard and that demonstrated that the washing machines, washer/dryer combination and drying machines were able to meet the standards of the IEC standard and performance test using 10.1, 10.4 or 10.5 kg loads of linens with marginal impact on performance results. Specifically, model number WM2688H yielded a performance ratio of.86% with a 9.0 kg load of linens and a performance ratio of.88% with a 10.5 kg load of linens. Model number WM0642HW with a 9.0 kg load of linens yielded a performance ratio of.88% while a 10.4 kg load of linens yielded a performance ratio of.89%. Model number WM3677HW with a 9.0 kg load of linens yielded a performance ratio of.88% and a performance ratio of.89%. with a 10.1 kg load of linens. Dryer model DLE5977 with a 9.0 kg load of linens yielded a drying time of 68 minutes and a drying time of 72 minutes with a 10.5 kg load of linens. Dryer model DLE0442W with a 9.0 kg

23 U.S. CUSTOMS AND BORDER PROTECTION 23 load of linens yielded a drying time of 69 minutes and a drying time of 73 minutes with a 10.5 kg load of linens. Dryer model DLE8377 with a 9.0 kg load of linens yielded a drying time of 68 minutes and a drying time of 72 minutes with a 10.5 kg load of linens. Based on the negligible differences of performance ratios for the two different loads, we conclude that the washing machines and dryer have a dry linen capacity greater than 10.5 kg. HOLDING: The washing machines, model numbers WM2688H and WM0642HW, and washer/dryer combination, model number WM3677HW, are classified in heading 8450, HTSUS. They are specifically provided for in subheading HTSUS, which provides for Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Machines, each of a dry linen capacity exceeding 10kg... Other. The column one, general rate of duty is 1% ad valorem. The drying machines, model numbers DLE 5977, DLE0442W and DLE8377, are classified in heading 8451, HTSUS. They are provided for in subheading , HTSUS, which provides for 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: Drying machines: Other... Other. The general column one rate of duty is 2.6% ad valorem. EFFECT ON OTHER RULINGS: NY M85993, dated August 28, 2006, is hereby revoked. In accordance with 19 U.S.C (c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Gail A. Hamill for MYLES B. HARMON, Acting Executive Director, Office of Regulations and Rulings, Office of International Trade. REVOCATION OF ONE RULING LETTER, MODIFICATION OF ONE RULING LETTER AND REVOCATION OF TREATMENT RELATING TO THE CLASSIFICATION OF A CERTAIN SATELLITE RADIO BOOMBOX AND CERTAIN OTHER SATELILITE RADIO RECEIVER DOCKING STATIONS AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION: Notice of revocation of one ruling letter, modification of one ruling letter, and revocation of treatment relating to the classification of a certain satellite radio boombox and certain other satellite radio receiver docking stations.

24 24 CUSTOMS BULLETIN AND DECISIONS, VOL. 42, NO. 52, DECEMBER 18, 2008 SUMMARY: 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 ,107 Stat. 2057), this notice advises interested parties that U.S. Customs and Border Protection (CBP) is revoking one ruling letter and modifying one ruling letter relating to the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a certain satellite radio boombox and certain satellite radio receiver docking stations. Similarly, CBP is revoking any treatment previously accorded by it to substantially identical transactions. EFFECTIVE DATE: This action is effective for merchandise entered or withdrawn from warehouse for consumption on or after February 16, FOR FURTHER INFORMATION CONTACT: Heather K. Pinnock, Tariff Classification and Marking Branch, at (202) SUPPLEMENTARY INFORMATION: BACKGROUND On December 8, 1993, Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L , 107 Stat. 2057) (hereinafter Title VI ) became effective. Title VI amended many sections of the Tariff Act of 1930, as amended, and related laws. Two new concepts which emerge from the law are informed compliance and shared responsibility. These concepts are premised on the idea that in order to maximize voluntary compliance with customs laws and regulations, the trade community needs to be clearly and completely informed of its legal obligations. Accordingly, the law imposes a greater obligation on CBP to provide the public with improved information concerning the trade community s responsibilities and rights under the customs and related laws. In addition, both the trade and CBP share responsibility in carrying out import requirements. For example, under section 484 of the Tariff Act of 1930, as amended (19 U.S.C. 1484), the importer of record is responsible for using reasonable care to enter, classify and value imported merchandise, and to provide any other information necessary to enable CBP to properly assess duties, collect accurate statistics and determine whether any other applicable legal requirement is met. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice was published on August 28, 2008, in the Customs Bulletin, Volume 42, Number 36, proposing to revoke one ruling letter relating to the tariff classification of a certain satellite radio boombox and to modify

25 U.S. CUSTOMS AND BORDER PROTECTION 25 one ruling letter relating to the tariff classification of certain satellite radio receiver docking stations. Two comments were received in response to the notice. Based on the arguments presented in one of those comments, CBP has changed it position on the classification of the boombox, including the applicable legal basis, as well as on the legal basis for the classification of the docking stations. These changes are reflected in the decisions set forth as attachments to this notice. As stated in the proposed notice, this action covers any rulings on this merchandise which may exist but have not been specifically identified. CBP has undertaken reasonable efforts to search existing databases for rulings in addition to the ones identified. No further rulings have been found. Any party who has received an interpretive ruling or decision (i.e., ruling letter, internal advice memorandum or decision or protest review decision) on the merchandise subject to this notice should have advised CBP during this notice period. Similarly, pursuant to section 625(c)(2), Tariff Act of 1930 (19 U.S.C (c)(2)), as amended by section 623 of Title VI, CBP is revoking any treatment previously accorded by CBP to substantially identical transactions. Any person involved with substantially identical transactions should have advised CBP during this notice period. An importer s failure to advise CBP of substantially identical transactions or of a specific ruling not identified in this notice, may raise issues of reasonable care on the part of the importer or its agents for importations of merchandise subsequent to the effective date of the final decision on this notice. In our previous notice, CBP proposed that a certain satellite radio boombox with loudspeakers and an antenna was properly classified in subheading , HTSUS, which provides for, inter alia: [L]oudspeakers, whether or not mounted in their enclosures;...: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure, pursuant to a GRI 3(b) analysis. Based on a comment we received, we have reconsidered our position on classification. It is now our position that the correct classification of the boombox is in subheading , which provides for: Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Antennas and antenna reflectors of all kinds; parts suitable for use therewith: Other, pursuant to GIR 1 and Note 3 to Section XVI. The boombox, when imported as a kit, is classified in the subheading , HTSUS, by application of GRI 1 (Note 3 to Section XVI) and 3(b). In our previous notice, we proposed that certain satellite radio receiver docking stations with an antenna and power adapter were properly classified in subheading , HTSUS, which provides for: Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Antennas and antenna reflectors of all kinds;...: Other: Other, pursuant to a GRI 3(b) analysis. It is