CLA-2-84:OT:RR:NC:N1:102
Ms. April J. Collier
Pacific Customs Brokers Inc.
1400 A. Street
Blaine, Washington 98230
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a solar power attic fan.
Dear Ms. Collier:
In your letter dated August 21, 2015 you requested a ruling for the tariff classification and NAFTA status of a solar power attic fan on behalf of Solar Solutions, Inc.
The product under consideration is a solar panel attic fan. It consists of an axial fan, a 20 watt solar panel, a shroud and mounting hardware. The solar panel attic fan is designed to vent heat build-up in a home attic. Fan speed and operation are directly related to the amount of sun light the solar panel receives. Illustrations provided indicate the fan is mounted and secured to the roof vent and the solar panel is mounted to the roof.
In your letter, you suggest the fan should be classified under subheading 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other, Other, Other, Axial Fans. However, HTSUS subheading 8414.51 provides for roof fans. Based on all the information provided, the fan in this case is a roof fan. As such, the applicable subheading for the solar panel attic fan will be 8414.51.9060, HTSUS, which provides for table, floor, wall, window, ceiling or roof fans, with self-contained electric motor of an output not exceeding 125 W; for permanent installation. The general duty rate is 4.7 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/.
General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if--
(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or
(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--
(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or
(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or
(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials;
(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or
(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the non-originating materials falling under provisions for “parts” and used in the production of such goods does not undergo a change in tariff classification because--
(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or
(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts,
provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note.
With respect to General Note 12(b)(ii)(A), the applicable tariff shift rule under General Note 12(b)(t)/30A states that with regards to 8414.51, each of the non-originating materials must undergo a tariff shift change to subheading 8414.51 from any other subheading. In applying this rule, the fan, which is classified under 8414.51, does not undergo a tariff shift. Accordingly, the solar power attic fan does not qualify for preferential treatment under the NAFTA.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division