CLA-2-84:OT:RR:NC:N1:102
Ms. Esther Corby
International Logistics
Galaxy Global Products LLC
820 Lincoln Avenue
West Chester, PA 19382
RE: The tariff classification of household bath fans from China
Dear Ms. Corby:
In your letter dated June 15, 2012 you requested a tariff classification ruling. Descriptive information was submitted.
The articles in question are described as a bath fan, a bath fan with light, a bath fan with heater and light, a bath fan with heater and a bath fan with heating lamps. You indicate that the bath fan incorporates an electric motor that is rated at less than 125 watts.
In your request you offer that the various bath fans are provided for in several headings, including heading 8516, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric space heating apparatus, heading 8414, HTSUS, which provides for fans, and heading 9405, which provides for lamps and lighting fittings. We agree with your suggested classifications, except we find that the bath fan with light is not an article of heading 9405, HTSUS, but rather an article of heading 8414, HTSUS, because it is a composite good whose essential character is imparted by the fan.
The applicable subheading for the bath fan and bath fan with light will be 8414.51.3000, HTSUS, which provides for ceiling fans for permanent installation, with a self-contained electric motor of an output not exceeding 125 watts. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for the bath fan with heater and light, bath fan with heater and bath fan with heating lamps will be 8516.29.0090, HTSUS, which provides for other electric space heating apparatus. The rate of duty will be 3.7 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,
Thomas J. Russo
Director
National Commodity Specialist Division