In ruling NY N313534 (August 18, 2020), Customs and Border Protection (CBP) discussed the classification of the LifeSmart-TrueWash, described as an Ozone and ultraviolet (UV) sterilizer. The device measures approximately 14 inches wide, 14 inches high and 16 inches deep and is meant to be placed on a user’s kitchen counter or table. The device includes a digital control panel, water reservoir, UV light source, and internal basket. The sterilizer is meant to clean and sanitize a wide variety of items including fruits and vegetables, baby bottles, plastic containers, and small personal electronics, by killing 99.9% of germs and bacteria.
The ruing states that in use, the user will place the desired item to be sterilized or sanitized within the basket in the machine. From the control panel, the necessary cleaning cycle is then selected that corresponds with the item. For some items, such as food and everyday plastic items, the unit will first spray the items with activated Ozone that is generated from the water contained within the reservoir. These cleaning cycles require the user to pour 4 cups of water into the reservoir. The UV lamp is then turned on to further sanitize and sterilize the items. Some preset cleaning functions, such as those designated for personal electronics, do not spray with Ozone, but only sterilize with UV light. The basket within the sanitizer spins to dry the sterilized goods.
CBP determined that the applicable subheading for the LifeSmary-TrueWash sterilizer will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” The general rate of duty will be 2.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, CBP states that products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, must be reported.