CLA-2-84:S:N:N3:102 888592
Mr. King Van Nostrand
Elco Freight International, Inc.
The Hemisphere Center
Route 1 & 9 South & Int'l Way
Suite 502
Newark, NJ 07114
RE: The tariff classification of exhaust fans from Italy
Dear Mr. Van Nostrand:
In your letter dated July 22, 1993, on behalf of your client,
Eurodemme, you requested a tariff classification ruling.
The items in question are aluminum and steel exhaust fans used in
greenhouses for reduction in temperature to aid in the growth of plants
during the summer season. The fans have six propeller blades and also
contain shutters, which when not in use, remain closed to avoid the loss of
warm air in the winter.
The applicable subheading for the exhaust fans will be 8414.59.8060,
Harmonized Tariff Schedule of the United States (HTS), which provides for
fans, other, other. The rate of duty will be 4.7% ad valorem.
HTS subheading 9817.00.5000, which is free of duty, is the provision
covering machinery, equipment and implements to be used for agricultural or
horticultural purposes. Subject to actual use certification, in keeping with
sections 10.131 - 10.134 of the Customs Regulations, the items classified
above would, in the alternative, be classified in subheading 9817.00.5000.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport