CLA-2 RR:CR:GC 966787 NSH
Mr. Brian F. Walsh
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, IL 60601
RE: Reconsideration of NY J86319; Fan Shroud Assembly
Dear Mr. Walsh:
This is in response to your letter of October 21, 2003, requesting reconsideration of NY J86319, dated June 20, 2003, on behalf of Triquest S.A. de C.V., on the classification of a fan shroud assembly under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been referred to this office for reply.
FACTS:
The subject merchandise, a fan shroud assembly, is composed of four components: an axial fan, fan shroud, mounting bracket and four grommets. The fan and shroud are mounted to the central processing unit (CPU) of a computer using the bracket and grommets. Wiring and an integrated circuit connect the fan to the motherboard of the CPU and deliver its power supply. The integrated circuit is designed for use in a particular automatic data processing machine. Included in the fan is a temperature sensor that allows it to operate in response to changes in ambient air temperature; high temperatures within the CPU result in the fan turning on and lower temperatures within the CPU result in the fan turning off. The fan shroud assembly will only function if it is attached to the CPU.
On June 30, 2003, Customs issued NY J86319, classifying the instant product under subheading 8414.59.60, HTSUS, as an axial fan. You contend that the fan shroud assembly is classified under subheading 8473.30.50, HTSUS, which provides for parts and accessories of data processing machines.
ISSUE:
Whether the subject articles are classified under heading 8414, HTSUS, which provides for axial fans, or under heading 8473, HTSUS, which provides for parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472.
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 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
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 Other:
Other:
Other
* * * * * *
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472:
Parts and accessories of the machines of heading 8471:
Not incorporating a cathode ray tube:
8473.30.50 Other
Note 2 to Section XVI, HTSUS, is applicable and states in pertinent part as follows:
Subject to note 1 to this section, note 1 to chapter 84 and note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate …
In NY J86319, the fan shroud assembly at issue was classified under subheading 8414.59.60, HTSUS, as an axial fan. The issue is whether the fan shroud assembly, pursuant to note 2(a), is found to be an article of a heading of chapter 84, in this case an axial fan under heading 8414, HTSUS. If it is not, note 2(a) will be inapplicable and note 2(b) will apply, thereby allowing for classification under heading 8473, HTSUS, as a part for a data processing machine.
Customs agrees with your assertion that the fan shroud assembly at issue is used solely with automatic data processing machines of heading 8471, HTSUS, and therefore is, prima facie, a part or accessory of such a machine under heading 8473, HTSUS. However, note 2(b) cannot be considered if the fan shroud assembly is classifiable pursuant to note 2(a).
To make this determination, it is necessary to resolve whether the fan shroud assembly is classifiable as an axial fan under heading 8414, HTSUS. The EN to heading 8414, HTSUS, states that the heading excludes fans fitted with elements additional to their motors or housing if such elements give them the characteristics of more complex machines of other headings.
You contend that the fan shroud assembly cannot be considered an axial fan because it cannot function as a fan until it is attached to the CPU of an automatic data processing machine through the integrated circuit. Additionally, you contend that the fan shroud assembly contains a temperature sensor, without which the fan could not function. As such, you find the fan shroud assembly to be sufficiently complicated as to be considered more than an axial fan, thereby eliminating note 2(a) for purposes of classification under heading 8414, HTSUS. Pursuant to note 2(b), you therefore argue for classification under heading 8473, HTSUS. To support this classification, you have cited to HQ 965204, dated July 2, 2002 and NY J86335, dated July 15, 2003, respectively, wherein Customs classified several models of heat sinks, each of which incorporated a fan, under heading 8473, HTSUS. These heat sinks were not classified as axial fans under heading 8414, HTSUS, because they were found to be more complicated than simple fans.
Customs believes that a heat sink is distinguishable from a fan, despite its incorporation of a fan as one of its components. A heat sink is a protective device that absorbs and dissipates the excess heat generated by an electronic system. It generally incorporates a piece of thermally conductive metal that radiates heat away from an electronic device, in concert with a fan, to prevent it from overheating.
In NY J86335, Customs classified seven models of heat sinks under subheading 8473.30.50, HTSUS. Although there were minor variations in size and shape of the models, all seven consisted of an aluminum or copper finned rectangle heat sink designed to be mounted directly onto an automatic data processing machine's motherboard and make direct physical contact with the machine’s CPU. Three of the assemblies had DC Fans with electrical connections attached to the heat sinks and the remaining four assemblies had DC Fan Blowers with electrical connections mounted onto them. Customs held that although a heat sink, like a fan, is designed to cool the CPU of an automatic data processing machine, the way in which it accomplishes this is twofold; it absorbs heat from the CPU into the heat sink and then its inclusive fan cools the heat sink by channeling hot air away. As such, a heat sink, although also designed to cool the CPU in an automatic data processing machine, is sufficiently advanced so as to be distinguished from an axial fan, and is therefore classified under heading 8473, HTSUS.
In considering the fan shroud assembly at issue, none of its components impart to it a method of cooling the CPU in addition to the fan. The fan shroud merely protects the fan and provides a conduit for hot air to be channeled away. The fan and fan shroud are placed within the bracket for purposes of being mounted on the CPU chassis. The fan then cools the CPU by extracting hot air to prevent it from overheating. In contrast, heat sinks of the kind cited above are attached directly to the CPU in order to conduct heat away. Therefore, the fan shroud assembly is distinguishable from a heat sink.
Although the fan shroud assembly incorporates a temperature sensor that allows the fan to turn on and off, we cannot agree that this thermostatic control differs from those regularly incorporated into fans of heading 8414, HTSUS. Furthermore, although it is plugged directly into the motherboard, this is not for purposes of conducting heat and serves only as the means by which the assembly is powered.
For these reasons, we conclude that the fan shroud assembly is not sufficiently complicated as to be considered other than an axial fan. Therefore, the fan shroud assembly is classified under subheading 8414.59.60, HTSUS, as “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: Other: Other: Other.”
HOLDING:
The fan shroud assembly is classified under subheading 8414.59.60, HTSUS, as “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: Other: Other: Other.”
EFFECT ON OTHER RULINGS:
NY J86319 is AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division