CLA-2-84:OT:RR:NC:N1:102
Ms. Esther T. Corby
Galaxy Global
820 Lincoln
West Chester, PA 19380
RE: The tariff classification of a desktop filter fan from China
Dear Ms. Corby:
In your letter dated April 12, 2011 you requested a tariff classification ruling on behalf of Lasko Products/Galaxy Global Products. Descriptive information was submitted.
The article in question is described as a 2-speed desktop filter fan. The unit is comprised of a centrifugal fan and a woven propylene fiber filter for “purifying” air flowing through the fan. The filter is removable for cleaning and reuse. The fan is driven by an electric motor with an operating wattage of 20 watts. In your request you inquire as to whether the filter fan is correctly classifiable in heading 8421, Harmonized Tariff Schedule of the United States (HTSUS), which provides for filtering or purifying machinery and apparatus.
While the filter fan incorporates a fiber filter, which removes particles from air flowing through the fan, we find that the filter does not impart to the fan the characteristics of the machinery or apparatus of heading 8421, HTSUS, and that the filter fan is more specifically described as a fan of heading 8414, HTSUS. We also note that the Explanatory Notes relevant to heading 8414, HTSUS, only exclude fans fitted with elements additional to their motors, such as filters, if such elements give them the characteristics of more complex machines of other headings.
The applicable subheading for the desktop fan will be 8414.51.9090, HTSUS, which provides for table, floor, wall, window, ceiling or roof fans, with self-contained electric motor of an output not exceeding 125 watts. 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