CLA-2-87:OT:RR:NC:N2:206
Damon V. Pike
BDO USA, LLP
1601 Forum Place, 9th Floor Centurion Plaza
West Palm Beach, FL 33401
RE: The tariff classification of a portable fan from China
Dear Mr. Pike:
In your letter, dated June 28, 2022, you requested a tariff classification ruling on behalf of your client, HKC-US, LLC.
The subject merchandise is a multifunctional 3-Speed Portable Fan, which is a hand truck with a steel chassis/base and two wheels. The dimensions of the portable fan when fully assembled is 21” x 26” x 47”. It features a 125-watt fan, 1200 Lumen Light, five power plugs, two USB plugs, an extension cord holder, 5-gallon pail paint bucket holder, storage tray, and 10-inch knobby wheels. The light is used to illuminate the work area. A fold down foot keeps the subject merchandise upright and stable at work sites.
You state that the primary intended function of the subject merchandise is to blow air at the job site to keep the users cool, dissipate dust or gas, and dry paints. The primary intended users are tradesmen (painters, plumbers, flooring installers, etc.) and home improvement enthusiasts (woodworkers, metal workers, etc.). The subject fan can perform other ancillary functions such as carrying and transporting items/materials (non-heavy-duty items), holding paint buckets, supplying electricity (power cord extensions), etc. However, the fan should not be operated while the cart is in transit; its use is intended only when the cart is parked and standing still.
In your letter, you suggest that the subject merchandise is principally a fan and therefore, is classified within subheading 8414.51.9090, Harmonized Tariff Schedule of the United (HTSUS), which provides for “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Other: Other.” We disagree, as the merchandise has various features, lights, fans, etc. and heading 8414 only provides for the fan. Moreover, the fan, which is permanently attached to the hand truck, cannot complete its function without the hand truck. Thus, the subject merchandise is excluded from consideration under heading 8414, HTSUS.
Furthermore, in the additional information you provided to this office per our request, you state that the combined tire/wheel load is rated at 400 lbs. The total maximum load weight for the product is 400 lbs. With such a significant load capacity of the product, we find that its transporting feature outweighs the fan.
The applicable subheading for the Portable Fan will be 8716.80.5010, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Industrial trucks.” The general rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.80.5010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8716.80.5010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
In addition, the merchandise in question may also be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division