The tariff classification of fan shroud assemblies from Mexico

NY J86319 June 30, 2003 CLA-2-84:RR:NC:1:102 J86319 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Mr. Craig M. Schau Menlo Worldwide Trade Services 6940 Engle Road (Suite A) Middleburg Heights, Ohio 44130 RE: The tariff classification of fan shroud assemblies from Mexico Dear Mr. Schau: In your letter dated June 18,2003 you requested a tariff classification ruling on behalf of your client TriQuest. The articles in question are identified as fan shroud assemblies, part numbers 817200500, 817200800, 817202200 and 817206100. You indicate that the assemblies are for use with and designed to be mounted onto the chassis of a CPU. Photographs of a representative assembly and its components were submitted. Based on our review of the information submitted, the shroud assembly is comprised of an axial fan, a fan shroud, a mounting bracket , and four grommets. The bracket allows the fan and its shroud to be mounted to the CPU chassis using the four grommets. The purpose of the fan shroud assembly is to extract hot air from the CPU to mediate against overheating. In your request you suggest that the fan shroud assemblies are classifiable in subheading 8473.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of data processing machines. While we agree the subject articles may be, prima facie, parts of machines provided for in HTSUS heading 8473, we note that heading 8473 falls within chapter 84 of the HTSUS. Chapter 84 is in section XVI, HTSUS. Note 2(a) to section XVI provides that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. If the fan shroud assemblies are articles of any other heading of chapter 84, then they cannot be classified as parts in heading 8473, HTSUS. We find that the fan shroud assembly is essentially an axial fan presented together with those components that allow it to be mounted for its intended purpose. Fans are provided for in heading 8414, HTSUS. Accordingly, as required by note 2(a) to HTSUS section XVI, the fan shroud assemblies fall to be classified in heading 8414, rather than heading 8473, HTSUS. The applicable subheading for the fan shroud assemblies will be 8414.59.6090, HTSUS, which provides for other axial fans. The general 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 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division