Classification of Industrial Type Electric Polishers and Vacuum Cleaners Imported from Aussie Rotobic Products Pty. Ltd.

April 23, 1987 BIR RULING NO. 112-87 163 (c) 163 (4) 000-00 112-87 M a d a m : This refers to your letter dated March 4, 1987 requesting for the classification of the following industrial type electric polishers and vacuum cleaners imported from Aussie Rotobic Products Pty. Ltd., Australia, namely: FLOOR POLISHER DESCRIPTION Model 5010A Rotobic Contractor 16"H/S 5002A Rotobic Revolution 5000 Rotobic Auction Polisher VACUUM CLEANERS RAP 313 Rotobic 'A' Vac 1000 RAP 307 Rotobic 'A' VAC Universal 5004A Rotobic Rocket Vac ACCESSORIES Instalok Drive Board (polishing pad holder) Bassine (polishing brush) It is represented that said articles are heavier and bigger than the ordinary household-type electric polisher and vacuum cleaners; and that for its features and design, it is intended for sale to institutions and industrial firms in the country. adc In reply, I have the honor to inform you that household-type electric and vacuum cleaners and polishers are classified as non-essential articles subject to the 30% sales tax. [(Sec. 163(1)(j), Tax Code, as amended by Executive Order No. 36)] Such being the case, said articles of the industrial type are classified as ordinary articles. Accordingly, since your above importations of aforesaid articles, including the accessories are of the industrial type, the same are subject to 20% advance sales tax based on the total value used by the Bureau of Customs in determining tariff and customs duties, including customs duties and other charges pursuant to Section 162(c) in relation to Section 163(4), both of the Tax Code, as amended by Executive Order No. 36, which took effect August 1, 1986. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner