The tariff classification of CPU Cooling System Module from Taiwan

PD A87138 September 25, 1996 CLA-2-84:CL:PD:JDT:C13 A87138 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Ms. Jeri L. McKellar, Operations A.N. Deringer, Inc. 5351 44TH Street S.E. Grand Rapids, MI 49512 RE: The tariff classification of CPU Cooling System Module from Taiwan Dear Ms. McKellar: In your letter dated August 19, 1996 on behalf of your client, Lotus International, you requested a tariff classification ruling. The cooling system module consists of a small scale electric fan used for expelling both heat and humidity. The assembly is designed for mounting onto the CPU of a computer in order to eliminate excess heat build-up in the processor by creating a vacuum and allowing the cooler external air to ventilate the computer. The cooling system module has a universal design for easy installation on most 86 CPUs. We have previously ruled that the essential component of this assembly is the fan. The applicable subheading for the CPU Cooling System Module will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other fans and blowers, other, axial. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, John M. Regan Service Port Director Port of Cleveland