CBP Ruling L88368 — The tariff classification of a plane fan with lights from China

Tariff classification

Headings: 8414

Product description

The article in question is described as a battery-operated plane fan. The fan housing is a representation of an airplane and is mounted on stand. You indicate that the fan is available in four assorted plane designs. The model number shown on the submitted sample was W14B9655 (RAC). The stand features an on/off switch and a battery compartment for two “AA” batteries. The “propeller” of the plane serves an axial fan blade and incorporates an array of light emitting diodes that produce varying light patterns as the propeller rotates. In your request you propose classifying the plane fan in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, including scale models and similar recreational models. However, we find that the plane fan with its flashing lights, although designed to represent an airplane, is not a toy or model provided for in HTSUS heading 9503, but rather a fan provided for in HTSUS heading 8414.

CBP rationale

The applicable subheading for the plane fan with lights will be 8414.51.9090, HTSUS, which provides for other table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 watts.

Full text

NY L88368 November 21, 2005 CLA-2-84:RR:NC:1:102 L88368 CATEGORY: Classification TARIFF NO.: 8414.51.9090 Mr. Joseph Stinson Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plane fan with lights from China Dear Mr. Stinson: In your letter dated October 20, 2005 you requested a tariff classification ruling on behalf of Lissglobal. A sample was submitted. The article in question is described as a battery-operated plane fan. The fan housing is a representation of an airplane and is mounted on stand. You indicate that the fan is available in four assorted plane designs. The model number shown on the submitted sample was W14B9655 (RAC). The stand features an on/off switch and a battery compartment for two “AA” batteries. The “propeller” of the plane serves an axial fan blade and incorporates an array of light emitting diodes that produce varying light patterns as the propeller rotates. In your request you propose classifying the plane fan in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, including scale models and similar recreational models. However, we find that the plane fan with its flashing lights, although designed to represent an airplane, is not a toy or model provided for in HTSUS heading 9503, but rather a fan provided for in HTSUS heading 8414. The applicable subheading for the plane fan with lights will be 8414.51.9090, HTSUS, which provides for other table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 watts. 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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