CLA-2-84:OT:RR:NC:N1:102
Mr. George Petropoulos
Future Electronics Distribution Center LP.
4150 Old Airways Blvd.
Southaven, MS 38671
RE: The tariff classification of heat sinks and a synjet from China
Dear Mr. Petropoulos:
In your letter dated July 27, 2018 you requested a tariff classification ruling. Descriptive literature was provided for the four items.
Item one is the LED Heat Sink R133-150, referenced as part number 358890. The heat sink is a device that cools LED lights and is said to be used with wall wash lights, floodlights, wall pack lights, low bay lights, bridge lights and other luminaire types. The heat sink measures 133 millimeters in diameter and 150 millimeters in height.
Item two is referred to as the CoolBay GIGA-A. This item is described as an advanced LED cooler.
Item three is a heat sink, referenced as part number NX301102. The heat sink is a cooling device used with a synjet cooler. It measures 87 millimeters in diameter, 38 millimeters in height and has four specific mounting holes that allow it to align and attach to a synjet cooler.
Item four is the SynJet LED Cooler R87-60, referenced as part number NX201100. The SynJet, cooler moves air and has four specific mounting holes that are designed to attach to heat sinks, such as part number NX301102.
Together, items three and four thermally cool down various type of lights, to include spotlights and track lights.
The applicable subheading for the LED Heat Sink R133-150, part number 358890, will be 9405.99.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: Other. The rate of duty will be 6 percent ad valorem.
In your request you suggest the SynJet LED Cooler R87-60, part number NX201100, is correctly classified under subheading 8543.70, HTSUS. For machines and apparatus to be classifiable in this subheading, they must be electrical, have an individual function, and cannot be classified elsewhere. As the Synjet is provided for in previous headings, heading 8543 is not appropriate.
Futhermore, NY ruling N140135, dated January 21, 2011, classified a similar device under HTSUS heading 8414. As such, the applicable subheading for the SynJet LED Cooler R87-60, part number NX201100, will be 8414.80.9000, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; Other. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the Heat Sink, part number NX301102, will be 8414.90.9080, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan; parts thereof; other; other. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8414.90.9080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8414.90.9080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
In regards the CoolBay GIGA-A, additional information is needed to provide a classification. Such information includes a breakdown of the item’s material composition, a list of the applications the item is issued with and a step by step description of how it functions and is installed. Also, please clarify whether the item is used with a separate device that produces or moves air.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division