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The tariff classification of a fan assembly for a fragrance dispenser from Malaysia
Issued January 7, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N087656 (January 7, 2010)
Tariff classification
HTS codes: 8414.59.6090
Headings: 8414
Product description
The article in question is a backplate for a fragrance dispenser. The backplate is comprised of a mounting plate and a battery-operated axial fan. After importation the backplate will be assembled with a domestically produced fragrance-infused molded part to form a complete fragrance dispenser. In your request you offer that the backplate is provided for in heading 8424, Harmonized Tariff Schedule of the United States (HTSUS), as parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. Although this office has previously held that complete fragrance dispensers, employing a fan to create a scented airflow, are provided for as fans in heading 8414, HTSUS, the classification of the backplate, which in its condition as imported is a “part” of a fragrance dispenser, is controlled by note 2(a) to section XVI of the tariff. Note 2(a) to section XVI of the HTSUS provides 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 8424 and 8414 are in chapter 84 of the HTSUS. Thus, in accordance with Note 2(a), because the backplate is simply a mounted, battery-operated fan, it falls to be classified in heading 8414, HTSUS, regardless of whether or not it may be provided for as a “part” in heading 8424, HTSUS.
CBP rationale
The applicable subheading for the fan assembly will be 8414.59.6090, HTSUS, which provides for other axial fans.
Full text
N087656 January 7, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Ms. Becky Stahl Trans-World Shipping Service, Inc. 3206 Frenchmens Road P.O. Box 795 Toledo, Ohio 43697-0795 RE: The tariff classification of a fan assembly for a fragrance dispenser from Malaysia Dear Ms. Stahl: In your letter dated December 8, 2009 you requested a tariff classification ruling on behalf of your client Fresh Products, LLC. The article in question is a backplate for a fragrance dispenser. The backplate is comprised of a mounting plate and a battery-operated axial fan. After importation the backplate will be assembled with a domestically produced fragrance-infused molded part to form a complete fragrance dispenser. In your request you offer that the backplate is provided for in heading 8424, Harmonized Tariff Schedule of the United States (HTSUS), as parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. Although this office has previously held that complete fragrance dispensers, employing a fan to create a scented airflow, are provided for as fans in heading 8414, HTSUS, the classification of the backplate, which in its condition as imported is a “part” of a fragrance dispenser, is controlled by note 2(a) to section XVI of the tariff. Note 2(a) to section XVI of the HTSUS provides 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 8424 and 8414 are in chapter 84 of the HTSUS. Thus, in accordance with Note 2(a), because the backplate is simply a mounted, battery-operated fan, it falls to be classified in heading 8414, HTSUS, regardless of whether or not it may be provided for as a “part” in heading 8424, HTSUS. The applicable subheading for the fan 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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