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C89145 C8 Ruling Active

Classification of battery operated fans from Taiwan.

Issued July 1, 1998 by U.S. Customs and Border Protection.

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C8 C89145 (July 1, 1998)

Tariff classification

HTS codes: 8414.59.6090, 8414.51.0090

Headings: 8414

Product description

The "water spray fans" are battery operated axial fans attached to a hand operated spray bottle. The fans are designed to create a flow of air and provide an occasional cooling mist from the spray bottle. We consider the water spray fan to be a composite article, the essential character of which is imparted by the fan. The portable fans are battery operated axial fans, which feature a flat base to allow for placement on a horizontal surface. Although the fans are portable and may be held in the hand during use, because of the flat base, we find that the articles are designed for use primarily as table fans.

CBP rationale

The applicable subheading for the water spray fans will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other axial fans. The applicable subheading for the water spray fans will be 8414.51.0090, HTSUS, which provides for other table fans, with a self-contained electric motor.

Full text

NY C89145 July 1, 1998 CLA-2-84:RR:NC:1:102 C89145 CATEGORY: Classification TARIFF NO.: 8414.51.0090; 8414.59.6090 Mr. Michael L. Utchell Schenker International 10601 NW Ambassador Drive (Suite F) Kansas City, MO 64153 RE: Classification of battery operated fans from Taiwan. Dear Mr. Utchell: In your letter dated June 10,1998 you requested a tariff classification ruling on behalf of your client ACI International. The items in question are two "water spray fans", identified as model numbers TC-056 and TC-052, and a portable fan produced in a range of designs, including a miniature football, soccer ball, baseball, basketball and oversized golf ball. The portable fans all contain similar mechanisms and are identified as model numbers TC-023 through TC-027. Representative samples were submitted. The "water spray fans" are battery operated axial fans attached to a hand operated spray bottle. The fans are designed to create a flow of air and provide an occasional cooling mist from the spray bottle. We consider the water spray fan to be a composite article, the essential character of which is imparted by the fan. The portable fans are battery operated axial fans, which feature a flat base to allow for placement on a horizontal surface. Although the fans are portable and may be held in the hand during use, because of the flat base, we find that the articles are designed for use primarily as table fans. The applicable subheading for the water spray fans will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other axial fans. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the water spray fans will be 8414.51.0090, HTSUS, which provides for other table fans, with a self-contained electric motor. The rate of duty will be 4.7 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. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 212-466-5493. Sincerely, Robert B. Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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