L84598 L8 Ruling Active

The tariff classification of a rack air removal unit

Issued May 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8414.59.6095

Headings: 8414

Product description

The article in question is described as a “Rack Air Removal Unit”, item number ACF102BLK. Based on the descriptive literature submitted the air removal system incorporates three electric fans and is used to remove heat generated by rack mounted electrical equipment. The three fans provide increased airflow needed to cool densely packed equipment and allow air to bypass obstacles in the rear of the equipment enclosure to which the air removal unit is mounted.

CBP rationale

The applicable subheading for the air removal unit will be 8414.59.6095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fans.

Full text

NY L84598 May 27, 2005 CLA-2-84:RR:NC:1:102 L84598 CATEGORY: Classification TARIFF NO.: 8414.59.6095 Ms. Karen A. Sousa American Power Conversion P.O. Box 278 132 Fairgrounds Road West Kingston, RI 02892 RE: The tariff classification of a rack air removal unit Dear Ms. Sousa: In your letter dated March 18, 2005 you requested a tariff classification ruling on behalf of American Power Conversion. The article in question is described as a “Rack Air Removal Unit”, item number ACF102BLK. Based on the descriptive literature submitted the air removal system incorporates three electric fans and is used to remove heat generated by rack mounted electrical equipment. The three fans provide increased airflow needed to cool densely packed equipment and allow air to bypass obstacles in the rear of the equipment enclosure to which the air removal unit is mounted. The applicable subheading for the air removal unit will be 8414.59.6095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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

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