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N012040 N0 Ruling Active

The tariff classification of a fan blade assembly from Italy.

Issued June 28, 2007 by U.S. Customs and Border Protection.

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N0 N012040 (June 28, 2007)

Tariff classification

HTS codes: 8414.59.6090

Headings: 8414

Product description

The article in question is described as a fan blade assembly for a heat exchanger. The fan blade is axial in design. Descriptive information was submitted. In your request you indicate that axial flow fans are used as integral parts of the heat exchanger equipment and are properly classified under subheading 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of heat exchange units. While the subject fan blade is not a complete fan in that it lacks a shaft and motor, Customs has previously held that such fan blades have the essential character of a complete fan. Accordingly, the fan blade is treated for tariff purposes as an unfinished fan of heading 8414, HTSUS. The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8414 and 8419. Note 2(a) to that section provides in part that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings. Heading 8414 and 8419 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to the HTSUS section XVI, because the fan blade is an article of heading 8414, HTSUS, whether or not it is provided for in heading 8419, HTSUS, it falls to be classified in heading 8414, HTSUS.

CBP rationale

The applicable subheading for the fan blade assembly will be 8414.59.6090, (HTSUS), which provides for other axial fans.

Full text

N012040 June 28, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Mr. Robert J. Giammaruti COFIMCO USA, Inc. 9660 Grunwald Road Beasley, TX 77417 RE: The tariff classification of a fan blade assembly from Italy. Dear Mr. Giammaruti: In your letter dated May 16, 2007 you requested a tariff classification ruling on behalf of COFIMCO. The article in question is described as a fan blade assembly for a heat exchanger. The fan blade is axial in design. Descriptive information was submitted. In your request you indicate that axial flow fans are used as integral parts of the heat exchanger equipment and are properly classified under subheading 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of heat exchange units. While the subject fan blade is not a complete fan in that it lacks a shaft and motor, Customs has previously held that such fan blades have the essential character of a complete fan. Accordingly, the fan blade is treated for tariff purposes as an unfinished fan of heading 8414, HTSUS. The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8414 and 8419. Note 2(a) to that section provides in part that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings. Heading 8414 and 8419 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to the HTSUS section XVI, because the fan blade is an article of heading 8414, HTSUS, whether or not it is provided for in heading 8419, HTSUS, it falls to be classified in heading 8414, HTSUS. The applicable subheading for the fan blade assembly will be 8414.59.6090, (HTSUS), which provides for other axial fans. The rate of duty will be 2.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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