CLA-2:CO:R:C:M 952670 JAS
Robert E. Burke, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive, Suite 7920
Chicago, Illinois 60601
RE: Turbocharger for Compression-Ignition Engine; Fan,
Subheading 8414.59.80; Air Compressor
Dear Mr. Burke:
In your letters of August 19 and November 5, 1992, on behalf of Cummins Engine Company, Inc., you inquire as to the tariff status of centrifugal-type turbochargers for compression-ignition diesel engines from the UK. Descriptive literature was submitted.
FACTS:
The article in question, a turbocharger, is a centrifugal-type device designed to supercharge an internal combustion engine by introducing high compression air into the cylinders. A turbocharger compresses the air entering a cylinder, thereby reducing its volume. This maximizes the amount of available oxygen at higher pressure to mix with the fuel, thus accelerating the rate of combustion and increasing power.
Turbochargers consist essentially of two wheels connected by a shaft. The wheels carry vanes which make them function as fans. In operation, exhaust gases from the engine cylinders blow on one wheel causing it to turn at high speed in the manner of a turbine, thus rotating the other wheel. The rotating action of the second wheel draws in outside air, reduces or compresses its volume and increases the pressure from 3.5 to 4 times normal atmospheric pressure before packing it into the engine cylinders.
You maintain that turbochargers are compressors of the type
provided for in heading 8414, Harmonized Tariff Schedule of the United States (HTSUS). However, in noting that fans are also provided for in the same heading, you cite dictionary - 2 -
definitions to support the proposition that unlike compressors,
fans of heading 8414 function primarily to move volumes of air without creating substantial changes in atmospheric pressure. You cite a ruling under the Tariff Schedules of the United States (TSUS), for the proposition that blowers are distinguished from compressors based on operating pressures. HQ 069560, dated April 21, 1982, published as C.S.D. 82-132.
ISSUE:
Whether turbochargers for internal combustion diesel engines are fans of heading 8414 or compressors of the same heading
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.
Relevant ENs at p.1163, indicate that air or other gas compressors (other than low pressure or intermittent working compressors) have fins or other means for air cooling to dissipate the considerable heat of compression which is generated. Compressors of heading 8414 are used, among other things, for compressing gas into cylinders, for compressing air or other gases in reservoirs to be used to force feed machines or apparatus such as compressed air engines. ENs on the same page also indicate that fans of heading 8414 are designed for delivering large volumes of air or other gases at relatively low pressure or merely for creating a movement of the surrounding air. The notes suggest that compressors and fans can be distinguished based on operating pressures, but do not suggest what that pressure is. The notes, therefore, are not dispositive.
The terms fan and compressor in heading 8414 describe articles eo nomine, by name. General lexicons we have consulted are not helpful in establishing the common meaning of these - 3 -
terms. Technical and scientific definitions are useful,
particularly where they serve to clarify the more general sources of common meaning. We note that decisions under the TSUS are deemed instructive on a case-by-case basis where the parallel HTSUS language remains unchanged and no dissimilar interpretation is required by the context of the HTSUS. Irrespective of the TSUS provisions involved in HQ 069560, the distinction in that case between blowers and compressors was based in part on the definition of the term blower found in Van Nostrand's Scientific Encyclopedia. This source indicates that machines whose function is to compress air or gas to a final pressure below 1 lb. per square inch (psi) are regarded as fans, whereas machines creating a final pressure of between 1 and 35 lbs. psi are blowers. Compressors create a final pressure in excess of 35 lbs. psi.
Because normal atmospheric pressure is 14.7 psi, the Cummins turbochargers with a compression ratio of 3.5:1 create a final operating pressure of 51 psi while those with a compression ratio of 4:1 create a final operating pressure of nearly 59 psi. We find that these machines are within the common meaning of the term compressor for tariff purposes. Relevant ENs at p.1163, indicate that air or other gas compressors (other than low pressure or intermittent working compressors) have fins or other means for air cooling to dissipate the considerable heat of compression which is generated. Compressors of heading 8414 are used, among other things, for compressing gas into cylinders, for compressing air or other gases in reservoirs to be used to force feed machines or apparatus such as compressed air engines. ENs on the same page also indicate that fans of heading 8414 are designed for delivering large volumes of air or other gases at relatively low pressure or merely for creating a movement of the surrounding air. The notes suggest that compressors and fans can be distinguished based on operating pressures, but do not suggest what that pressure is. The notes, therefore, are not dispositive.
The terms fan and compressor in heading 8414 describe articles eo nomine, by name. General lexicons we have consulted are not helpful in establishing the common meaning of these - 3 -
terms. Technical and scientific definitions are useful,
particularly where they serve to clarify the more general sources of common meaning. We note that decisions under the TSUS are deemed instructive on a case-by-case basis where the parallel HTSUS language remains unchanged and no dissimilar interpretation is required by the context of the HTSUS. Irrespective of the TSUS provisions involved in HQ 069560, the distinction in that case between blowers and compressors was based in part on the definition of the term blower found in Van Nostrand's Scientific Encyclopedia. This source indicates that machines whose function is to compress air or gas to a final pressure below 1 lb. per square inch (psi) are regarded as fans, whereas machines creating a final pressure of between 1 and 35 lbs. psi are blowers. Compressors create a final pressure in excess of 35 lbs. psi.
Because normal atmospheric pressure is 14.7 psi, the Cummins turbochargers with a compression ratio of 3.5:1 create a final operating pressure of 51 psi while those with a compression ratio of 4:1 create a final operating pressure of nearly 59 psi. We find that these machines are within the common meaning of the term compressor for tariff purposes.
HOLDING:
Under the authority of GRI 1, turbochargers for compression-ignition engines with final operating pressures in excess of 35 psi are provided for in heading 8414 as compressors. Actual classification is in subheading 8414.80.10, HTSUS, the provision for air compressors. The rate of duty on products of the UK classifiable in this provision is 3.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division