CLA-2 OT:RR:CTF:TCM H253926 ALS
Port Director
U.S. Customs and Border Protection
1 East Bay Street
Savannah, Georgia 31401
RE: Application for Further Review Protest No. 1703-14-100022; Tariff classification of a Evaporator Fan Motor
Dear Port Director:
This letter is in reply to an Application for Further Review (“AFR”) of Protest number 1703-14-100022, filed on behalf of Electrolux Home Products, Inc. (also referred to herein as “Protestant”) on January 14, 2014. The Protest is against U.S. Customs and Border Protection’s (“CBP’s”) tariff classification of the above-referenced Evaporator Fan Motor under subheading 8501.10.4040 of the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The subject article is an evaporator fan motor (also referred to herein as “EFM”) for a refrigerator. The Protestant refers to the EFM as consisting of “a housing holding an electric motor connected to wiring necessary to power the separate ice maker. Each [EFM] assembly serves two functions within a refrigerator. The primary function is to drive the fan that pulls air through the evaporator and distribute cold air into freezer and fresh food compartments. The assembly... is also equipped with additional components to enable electricity to pass through to power the ice maker.”
The output of the EFM at issue does not exceed 37.5 watts. It is comprised of an electric motor housing, a single phase AC [alternating current] rotary motor, and a wire harness. The motor transforms electric energy into mechanical power, specifically rotating the fan to pull air through the evaporator. The Protestant asserts that the EFM is properly classified under subheading 8418.99.8060, HTSUS, as other parts of refrigerators.
ISSUE:
Is the Evaporator Fan Motor, as described above, properly classified under heading 8501, HTSUS, which provides for “Electric motors and generators (excluding generating sets)”, or heading 8418, HTSUS, which provides for “Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof”?
LAW AND ANALYSIS:
Initially, we note that the Protest was timely filed on January 14, 2014, which is within 180 days of the date of the liquidation of the subject entry, July 19, 2013. See 19 U.S.C. §1514(c)(3)(B). Additionally, CBP’s classification of the merchandise is a protestable matter under 19 U.S.C. §1514(a)(2). Further Review of Protest No. 1703-14-100022 is properly accorded to the Protestant pursuant to 19 CFR 174.24(b).
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
The following headings and subheadings of the HTSUS are under consideration in this case:
8501 Electric motors and generators (excluding generating sets):
8501.10 Motors of an output not exceeding 37.5 W:
8501.10.40 Other…
* * *
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof:
8418.99 Other:
8418.99.80 Other…
* * * * * * * * * * * * *
Note 2(a) and (b) to Section XVI, HTSUS, provides the following:
2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;...
In accordance with Note 2(a), if the subject merchandise is prima facie classifiable under heading 8501 as an electric motor or generator, then it must be classified under that heading regardless of whether or not it is suitable for use with a refrigerator or freezer of heading 8418 per Note 2(b).
The Protestant contends that the EFM at issue should be classified under heading 8418 because—
[p]art of the [EFM] is an electrical harness that performs a function separate from powering the motor for the evaporator fan and enables the assembly to transfer the electrical power needed to operate a completely different part of the refrigerator. The addition of those electrical components makes it possible for the full assembly to separately function as a junction box that powers the ice maker. Because these components within the assembly impart a significant additional function and because the wires and pins are not similar to the componentry described in the [Explanatory Notes] to heading 8501, Electrolux believes that heading 8501 does not offer the best classification.
The Protestant cites to CBP Ruling NY N134666 (December 17, 2010) to support its assertion. In NY N134666, CBP ruled that an article described as an “evaporator fan motor/wire harness assembly” was to be classified under subheading 8418.99.8060 as a part for a refrigerator or freezing equipment. The description of the article in NY N134666 is similar in function to the description that the Protestant submits for the EFM in this case, though the refrigerator manufacturer and importer are different in this case. Both provide convert electrical current to mechanical energy that drives the fan that pulls air through the evaporator to distribute cold air into the various compartments of the refrigerator.
The evaporator fan motor/wire harness assembly of NY N134666 is distinguished from the subject EFM in that the former includes a thermostat and a thermistor, electrical elements that perform functions outside of the motor functions. Consequently, the evaporator fan motor/wire harness assembly of NY N134666 falls outside the scope of heading 8501, HTSUS, by application of GRI 1. The electrical wire harness of the subject EFM does not, however, operate outside of the EFM’s functions as an electric motor and therefore does not provide the dual functionality found in the evaporator fan motor/wire harness assembly of NY N134666. That the wire harness of the EFM provides power to component within the refrigerator [ice maker] other than the evaporator fan is of no consequence when considering the EFM’s function as an electric motor.
The Protestant further asserts that “[b]ased on the composition and dual functionality of the assemblies [in NY N134666], [CBP] classified them as parts of a refrigerator in 8418.99.8060.” While the Protestant makes such assertion, it is not supported by the plain reading of NY N134666. Nowhere within that ruling does CBP make such a statement, or even allude to the composition and functionality of the article as rationale for the ruling.
Thus, based on the foregoing, we conclude that the subject Evaporator Fan Motor is prima facie classifiable heading 8501, HTSUS. Therefore, Note 2(a) to Section XVI is applicable to the subject EFM and consequently it is properly classified under heading 8501, which provides for “Electric motors and generators (excluding generating sets).” Specifically, the Evaporator Fan Motor is properly classified under subheading 8501.10.40, HTSUS, which provides for “Electric motors and generators (excluding generating sets): Motors of an output not exceeding 37.5 W: Other…”
HOLDING:
By application of GRI 1 and Note 2(a) to Section XVI, HTSUS, the Evaporator Fan Motor is properly classified under heading 8501, HTSUS, which provides for “Electric motors and generators (excluding generating sets).” Specifically, the Evaporator Fan Motor is properly classified under subheading 8501.10.40, HTSUS, which provides for “Electric motors and generators (excluding generating sets): Motors of an output not exceeding 37.5 W: Other…” The general column one rate of duty, for merchandise classified in this subheading is 4.4%.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
The Protest should be DENIED in accordance with the LAW AND ANALYSIS section above. A copy of this ruling should be attached to the CBP Form 19 or equivalent document and provided to the protestant as part of the notice of action on the protest.
Sixty days from the date of the decision the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the
public on www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division