CLA-2-84:OT:RR:E:NC:N1:102
Mr. Kenton C. Grimes
Phoenix International Freight Services Ltd.
17515 Engle Lake Rd.
Middleburg Heights, OH 44130
RE: The tariff classification of fan guards from China
Dear Mr. Grimes:
In your letter dated February 26, 2008 you requested a tariff classification ruling on behalf of your client Qualtek Electronics Corp.
The items you plan to import are described as a metal fan guard and a plastic guard grill. These articles are safety guard components used to protect the fan and the user from accidental insertion of objects into the moving fan blade. They are generally attached to the exterior of electromechanical machines with a self-contained motor and fan and are designed to match the sizes of the standard fans used in various appliances/machines.
You suggest the items in question are correctly classified under subheading 8479.90.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of machines and mechanical appliances of subheading 8479.89.10 or 8479.89.70 having individual functions, not specified or included elsewhere in Chapter 84. However, fan guards are more specifically provided for as parts of fans in heading 8414, HTSUS.
The applicable subheading for the fan guards will be 8414.90.1080, HTSUS, which provides for parts of other fans (including blowers) and ventilating or recycling hoods. The rate of duty will be 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 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