CLA-2-84:RR:NC:N1:102
Mr. Mark S. Davies
L G Sourcing, Inc.
PO Box 1000
Mailcode 5EIM
Mooresville, NC 28115
RE: The tariff classification of ceiling ventilation fans from China
Dear Mr. Davies:
In your letter dated January 25, 2007 you requested a tariff classification ruling on behalf of L G Sourcing.
The articles in question are various models of ventilation fans designed for permanent installation in bathroom ceilings. The models are identified as Item 200366, Item 33641 and Item 37141. Although all of the models provide illumination in addition to ventilation, you indicate that the primary purpose of the ceiling fans is to ventilate bathrooms. Descriptive literature and a representative sample were submitted.
Based on our examination of the sample, we find that the ventilation fans are ceiling fans and are provided for as such in heading 8414, Harmonized Tariff Schedule of the United States (HTSUS). We find that the subject ceiling fans are composite goods designed to provide both illumination and ventilation, and that it is the fan which gives the goods their essential character.
The applicable subheading for the ventilation fans will be 8414.51.3000, HTSUS, which provides for ceiling fans for permanent installation. The general rate of duty will be 4.7 percent ad valorem.
With regard to the applicable rate of duty, the subject ceiling fans are also provided for in HTSUS heading 9902. HTSUS subheading 9902.84.14 by virtue of legislative action provides for a temporary reduction in the rate of duty for ceiling fans for permanent installation, of a kind provided for in subheading 8414.51, HTSUS. The subject ceiling fans meet the prerequisites of this tariff provision. Accordingly, the subject ceiling fans are entitled to beneficial treatment under HTSUS subheading 9902.84.14. The rate of duty is free.
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