CLA-2:CO:R:C:M 955739 JAS
District Director of Customs
2500 Paseo International
San Diego, CA 92173
RE: Internal Advice 89/93; Turbocharger for Internal Combustion
Engine; Air Compressor, Fan, Blower, Subheading 8414.59.30;
HQ 952670
Dear Sir:
With your memorandum of October 29, 1993 (CLA-1-HCW), you
forwarded a request for internal advice, dated October 4, 1993,
from the broker representing Garrett Turbocharger, Garrett
Automotive Group. The issue is the classification of certain
turbochargers for compression ignition engines.
FACTS:
Submitted literature describes turbocharger models T31/T04E,
T45/51, TV61/TV71/TV81, and T18A/TV91. Turbochargers are devices
designed to supercharge or increase power in an internal
combustion engine by introducing high compression air into the
cylinders. Basically, they extract energy from engine exhaust
gases to drive a turbine which, in turn, drives an air
compressor. Exhaust gases from the engine cylinders blow on one
wheel of a turbocharger causing it to turn at high speed in the
manner of a turbine, thus rotating a second wheel. The rotating
action of the second wheel draws in outside air, reduces or
compresses its volume and increases the pressure up to 4 times
normal atmospheric pressure before packing it into engine
cylinders.
It appears that Garrett's turbochargers are being classified
in subheading 8414.59.30, Harmonized Tariff Schedule of the
United States (HTSUS), as turbochargers and superchargers that
are fans. The internal advice applicant maintains that under
operating pressure guidelines established in HQ 952670 the
turbochargers in issue qualify as compressors of the type
classified in subheading 8414.80.05, HTSUS. - 2 -
The provisions under consideration are as follows:
8414 Air or vacuum pumps, air or other gas
compressors and fans; ventilating or
recycling hoods incorporating a fan, whether
or not fitted with filters; parts thereof:
Fans:
8414.59.30 Other: Turbochargers and superchargers
...4.7 percent
Other, except parts: Air compressors:
8414.80.05 Turbochargers and superchargers...3.4 percent
ISSUE:
Whether the turbochargers in issue are compressors for
tariff purposes.
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, discuss air or other gas compressors
(other than low pressure or intermittent working compressors) and
fans. 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 helpful in
resolving the issue.
HQ 952670, dated December 21, 1992, discussed the common
meaning of the terms fan and compressor and concluded that
machines whose function is to compress air or gas to a final - 3 -
pressure of between 1 and 35 lbs. pounds per square inch (psi)
are blowers, while machines creating a final operating pressure
in excess of 35 lbs. psi. are compressors.
A memorandum from Garrett's engineering department, dated
June 30, 1993, states that turbochargers boost air pressure 3
times the normal atmospheric pressure of 15 psi. to an absolute
pressure of 45 psi. The memorandum notes that turbochargers are
equipped with wastegate valves that unload at pressures below 45
psi. because the load requirements placed on the engine do not
require that much air. The turbochargers, however, are capable
of up to 45 psi. absolute pressure. It is unclear to us whether
these statements relate to turbochargers in general or to the
Garrett family of turbochargers in issue here.
The broker's October 4, 1993, letter cites HQ 952670 and
attempts to interpret data from graphs contained in submitted
literature describing the turbochargers in issue. He concludes
from this data that they all generate final operating pressures
in excess of the 35 psi. required for compressors. While we have
no reason to doubt the stated conclusions and statements in the
Garrett memorandum, we are unable to independently assess the
data in graph form.
The principles of HQ 952670 govern classification of the
turbochargers in issue here. If Garrett has established to your
satisfaction that irrespective of a wastegate valve, the
turbochargers create a final absolute operating pressure in
excess of 35 lbs. psi., they are classifiable as compressors in
subheading 8414.80.05.
HOLDING:
Turbochargers capable of a final operating pressure in
excess of 35 lbs. psi. are provided for as air compressors. They
are classifiable in subheading 8414.80.05, HTSUS.
You should mail this decision to the internal advice
applicant, through the broker, no later than 60 days from the
date of this letter. On that date the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and to the public
via the Diskette Subscription Service, Lexis, the Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division