HQ 953199
APRIL 2 1993
CLA-2:CO:R:C:M 953199 JAS
District Director of Customs
300 South Ferry St. Rm. 2017
Los Angeles, CA 90731
RE: Automotive Turbochargers, Sport Turbo Upgrades, Twin
Chargers, Turbo Compressors; Fans, Air Compressors,
Heading 8414; PRD 2704-92-100356
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 2704-92-100356, dated January 23, 1992, filed on
behalf of HKS U.S.A., against your action in liquidating certain
entries of automotive turbochargers from Japan.
FACTS:
The merchandise in issue consists of automotive
turbochargers, described variously as sport turbo upgrades, turbo
T04S-60 compressors, turbo assemblies, the turbo T04HF and twin
chargers. The types in issue are listed on the Customs Form 6445
which is part of this protest.
Based on a PRD decided under the HTSUS' predecessor tariff
code, the Tariff Schedules of the United States, you determined
that these turbochargers were within the common meaning of the
term blower. The TSUS provision covers fans and blowers while
heading 8414 provides only for fans. At any rate, the entries
were liquidated under subheading 8414.59.80, as other fans.
Protestant maintains that these articles are turbine powered
centrifugal gas compressors and are properly classifiable in
subheading 8414.80.20, HTSUS, a provision for other compressors.
This is because the turbochargers in issue are said to operate at
between 2:1 to 4:1 pressure ratios above normal atmospheric
pressure. Simple fans and blowers merely create movement of the
surrounding air and cannot produce pressure ratios of this type. - 2 -
The articles under protest appear similar, if not identical,
to those considered in HQ 952670, dated December 21, 1992. The
turbochargers in that case were described as centrifugal-type
devices 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.
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.
The principles of HQ 952670 are incorporated by reference in
this decision. Protestant maintains the turbochargers in issue
operate at pressure ratios of between 2:1 to 4.1 above
atmospheric pressure. Because normal atmospheric pressure is
14.7 psi, turbochargers with a compression ratio of 2:1 create a
final operating pressure of 29 psi while those with a compression
ratio of 4:1 create a final operating pressure of 59 psi. In HQ
952670, turbochargers that created a final operating pressure in
excess of 35 lbs. psi were found to be within the common meaning
of the term compressor for tariff purposes.
HOLDING:
Under the authority of GRI 1, the turbochargers under
protest are provided for in heading 8414. Those with final
operating pressures in excess of 35 lbs. psi are classifiable in
subheading 8414.80.20, HTSUS, as other compressors. The protest - 3 -
is allowed as to this merchandise. Turbochargers found to have
final operating pressures of 35 psi or less are classifiable in
subheading 8414.59.80, HTSUS, as other fans. The protest is
denied as to this merchandise.
A copy of this decision should be attached to the Customs
Form 19 and forwarded to the protestant, through its
representative, as part of the notice of action on the protest.
Sincerely,
John Durant, Director