The tariff classification of a CPU cooler from Taiwan.

NY F87393 June 15, 2000 CLA-2-84:RR:NC:1:102 F87393 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Mr. Drake N. Franklin TaiSol Electronics 46154 Osgood Road Freemont, California 94539 RE: The tariff classification of a CPU cooler from Taiwan. Dear Mr. Franklin: In your letter dated May 16, 2000 you requested a tariff classification ruling on behalf of TaiSol Electronics. The item in question is described as CPU cooler assembled from a cold forged aluminum heat sink, attachment clips, and an axial fan. The CPU cooler is used to cool processors in computers/electronics. A sample and descriptive literature were submitted. While you indicate that the essential characteristic of the CPU cooler is the heat sink, Customs has previously ruled that such assemblies are essentially fans. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the HTS. HTSUS heading 8414 provides for fans. The ENs to heading 8414 explain that the heading excludes fans fitted with elements additional to their motors or housing, if such elements give them the characteristics of more complex machines of other headings. Because we find that the heat sink does not give the axial fan the characteristics of more complex machines of other headings, the CPU cooler falls to be classified as an article of heading 8414. The applicable subheading for the CPU cooler will be 8414.59.6090, HTSUS, which provides for other axial fans. The rate of duty will be 2.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division