The tariff classification of a fan shroud from Mexico.

N292208 December 12, 2017 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.90.1080 James MacNeill MacNeill Classification Compliance P.O. Box 1214 Bristol, CT 06011 RE: The tariff classification of a fan shroud from Mexico. Dear Mr. MacNeill: In your letter dated November 16, 2017 Daimler Trucks North America LLC you requested a tariff classification ruling. Technical literature was submitted with your request. The polypropylene plastic fan shroud is used in heavy duty trucks. The item is square in shape and has three flanged edges that enable it to be mounted directly onto the radiator of a heavy duty truck. The shroud’s center has a circular opening with an outer rim that partially surround the fan blades. The function of the fan shroud is to direct the maximum volume of air pulled by the fan over the surface of the radiator. The Harmonized Tariff System of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). You suggested that the shroud be classified in heading 8708, HTSUS. Section Note 2(e) to Section XVII excludes machines or apparatus of headings 84.01 to 84.79, or parts thereof. EN (III)(A)(5)(e) to Section XVII further clarifies that fans of heading 8414 and parts thereof are excluded from this section. Based on the fact that the shroud is a part of a fan of heading 8414, it is precluded from classification in heading 8708.  The ENs to Heading 8414, in relevance, state that this heading provides for machines and appliances for the compression of air or other gases, or for creating a vacuum, and also, machines for circulating air or other gases. In this instance, the fan, which is imported separately from the fan shroud, is partially encircled by the shroud ’s center section and moves air towards the radiator. The fan shroud contributes to the efficient movement of air by directing the maximum amount of air towards the radiator. In considering the fan shroud’s function is to direct air, we find no reason to preclude its classification under heading 8414. As such, the applicable subheading for the fan shroud will be 8414.90.1080, HTSUS, which provides for air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts of fans; other. The general rate of duty is 4.7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division