CLA-2-84:RR:NC:4:102 816226
Ms. Sueann Snow
NexGen, Inc.
1623 Buckeye Drive
Milpitas, CA 95035
RE: The tariff classification of a CPU Cooler from Taiwan
Dear Ms. Snow:
In your letter dated October 26, 1995 you requested a tariff classification ruling.
The item at issue is known as a "CPU Cooler". The unit consists of a small centrifugal fan mounted onto an aluminum heat sink. The assembly is designed to be installed on top of the main CPU of a personal computer in order to transfer heat away from the CPU. Power is supplied via a cable connection to the computer's main power source. In your letter you stated your belief that these coolers should be classified under subheading 8473.30.5000, a provision that covers parts and accessories of heading 8471 (automatic data processing units). You emphasized the HTS wording of that provision that stated "suitable for use solely or principally with machines of headings 8469 to 8472". While we agree that the CPU Cooler is solely or principally designed for use with personal computers, we still hold to the fact that it is essentially a fan. Section Note 2(a) to Section XVI states:
2. Subject to note 1 to this section, note 1 to chapter 84 and to 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:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;
Noting this language, it is our opinion that these CPU Coolers, however and wherever used, are still properly described as fans for tariff purposes and classifiable accordingly.
The applicable subheading for the CPU Cooler will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other centrifugal fans. The rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Karl J. Riedl at 212-466-5493.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division