The tariff classification of an engine cooling fan

NY R00118 February 12, 2004 CLA-2-84:RR:NC:1:102 R00118 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Mr. Derek P. Middelhoven PACCAR Parts Division, Inc. 750 Houser Way North Renton, Washington 98055 RE: The tariff classification of an engine cooling fan Dear Mr. Middelhoven: In your letter dated February 6, 2004 you requested a tariff classification ruling on behalf of PACCAR. The article in question is described as an engine cooling fan. The cooling fan is actually an axial fan blade for use in the engine cooling system of a heavy-duty truck. The fan blade is designed to be mounted to the front of the truck engine either directly or through a fan clutch. Descriptive information was submitted. While the subject fan blade is not a complete fan in that it lacks a shaft and a 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 and classified in heading 8414, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the fan blade will be 8414.59.6090, HTSUS, which provides for other axial fans. The 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