CLA-2-84:OT:RR:NC:N1:102
Mr. Richard W. Mapes
API Heat Transfer,
Airtech Division
91 North Street
Arcade, NY 14009
RE: The tariff classification of a fan shroud from China
Dear Mr. Mapes:
In your letter dated November 17, 2011 you requested a tariff classification ruling. Descriptive literature, photographs and a schematic drawing were included with your submission.
The product you plan to import is a fan shroud, part number 120-2225. You indicate that this carbon steel shroud is designed for use on a Model 2 Fan Cooled Heat Exchanger. The shroud is attached directly to the heat exchanger and protects the fan components.
Based on the information provided, we find that the shroud is a part of a fan used in a fan cooled heat exchanger of heading 8419, Harmonized Tariff Schedule of the United States (HTSUS). In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated “a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole”. The fan shroud is “a part of a part” in that it is a part of the fan that is a part of the machine application (heat exchanger) in which it is used. Therefore, the fan shroud is more specifically provided for as a part of a fan in heading 8414, HTSUS.
The applicable subheading for the fan shroud will be 8414.90.1080, HTSUS, which provides for other parts of fans 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