CLA-2-84:OT:RR:E:NC:N1:102
Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of an outdoor patio fan/light with table from China
Dear Ms. Morgan:
In your letter dated March 10, 2009 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted.
The item you plan to import is described as an outdoor patio fan/light with table, item number 277872. This outdoor floor-standing fan measures 94.5 inches in height and 52 inches in width from the base to the top of the fan. It includes three attached light fixtures with glass shades and a cocktail table. In addition, you indicate that the light and the fan can be used independently.
You are of the opinion that this item is a composite good where neither the light nor the fan imparts the essential character and classification should be determined in accordance with GRI 3(c). As such, you suggest classification of the subject merchandise under subheading 9405.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric table, desk, bedside or floor-standing lamps.
However, it is the opinion of this office that classification should be dictated by GRI 3(b). We find that the essential character of this item is imparted by the fan due in part to its cost as well as the fact that this product is being marketed as a fan with light fixtures. In addition, the structure is designed to support the weight of the fan. Fans that have a self-contained motor are specifically provided for in heading 8414, HTSUS, depending on the output of those motors. The output of the motors was not submitted to this office.
The applicable subheading for the floor-standing fan, if the output of its self-contained motor does not exceed 125 watts will be 8414.51.9090, HTSUS, which provides for other table, floor, window, ceiling or roof fans, with a self-contained motor of an output not exceeding 125 watts. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for the floor-standing fan, if the output of its self-contained electric motor exceeds 125 watts, will be 8414.59.6095, HTSUS, which provides for other fans. The rate of duty will be 2.3 percent ad valorem.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division