CLA-2-84:OT:RR:E:NC:1:102
Mr. Jerry W. Gillentine
J.W. Gillentine LCHB
3140 Tchulahoma Street
Suite #16
Memphis, TN 38118
RE: The tariff classification of a ceiling fan from China
Dear Mr. Gillentine:
In your letter dated May 23, 2008 you requested a tariff classification ruling on behalf of your client, Hunter Fan Company. Descriptive literature and an illustration were submitted.
The item you plan to import is described as a ventilation fan designed for permanent installation in a garage ceiling. This fan contains a self-contained electric motor not exceeding 125W and includes an electrical plug for a ceiling outlet. It will rotate on the ceiling mount and provide ventilation for a garage.
The applicable subheading for the ceiling fan will be 8414.51.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceiling fans for permanent installation. The rate of duty will be 4.7 percent ad valorem.
With regard to the applicable rate of duty, the subject ceiling fans are also provided for in HTSUS heading 9902. HTSUS subheading 9902.84.14 by virtue of legislative action provides for a temporary reduction in the rate of duty for ceiling fans for permanent installation, of a kind provided for in subheading 8414.51, HTSUS. The subject ceiling fans meet the prerequisites of this tariff provision. Accordingly, the subject ceiling fans are entitled to beneficial treatment under HTSUS subheading 9902.84.14. The rate of duty is free.
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