CLA-2-84:OT:RR:NC:N1:120
Mr. Timo Minx
CoolIT Systems Inc.
3920 29th Street NE
Calgary, Alberta T1Y 6B6
Canada
RE: The tariff classification of a GPU heat sink assembly from China.
Dear Mr. Minx:
In your letter dated, June 18, 2010, you requested a tariff classification ruling.
The merchandise under consideration is a heat sink assembly, referred to as the “CoolIT OMNI” which is a universal liquid cooling system for a graphics processing unit (GPU) of a personal computer (PC). The heat sink assembly is comprised of a radiator, cooling fan, pump, liquid cooling solution and an interposer plate. The interposer plate is attached over the computer’s GPU. In operation, heat is absorbed from the processor through the interposer plate into the sealed coolant liquid loop, and moved via a small pump to the radiator where heat is rejected to ambient air by means of a fan. This system utilizes a universal liquid interposer plate with high density micro-channels and directional flow to ensure aggressive heat transfer from the GPU and other card components. The CoolIT OMNI is a factory sealed, universal design that is fully upgradeable with future generations of video cards; only the video card specific interposer plate must be changed. The “CoolIT OMNI” is specifically geared for use with ATI and NVIDIA PC graphics cards.
The applicable subheading for the CoolIT OMNI GPU heat sink assembly will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories…suitable for use solely or principally with machines of heading 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: Other.” The general rate of duty will be Free.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division