CLA-2-85:RR:E:NC:N1:109
Claudio Cappuccio, President
Belforte America
37 Fatherland Drive
Byfield, Ma 09122
RE: The tariff classification of a single fan cover (SC4 Series) from China
Dear Mr. Cappuccio:
In your letter dated June 19, 2007 you requested a tariff classification ruling.
This ruling concerns the classification of a single fan cover (SC4 Series).
The single fan cover is designed to attach to the chassis of a power supply. It protects against external parts from entering inside the power supply.
In your letter, you suggest HTSUS 8479.90.9495, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: parts thereof (con.): Parts: Other: Other.” However, Heading 8479 would not be applicable. To be a part classifiable in heading 8479, the machine/mechanical appliance of which the item is a part of, must itself be classified in heading 8479. This is not the case here. The single fan cover (SC4 Series) is designed to attach to the chassis of a power supply, enabling the safe and efficient functioning of the power supply. As such, it is a part of a power supply classifiable under subheading 8504.90.95.
The applicable subheading for the single fan cover (SC4 Series) will be 8504.90.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof (con.): Parts: Other: Other: Other parts: Of static converters.” The rate of duty will be 2.4%.
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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division