CLA-2-84:OT:RR:NC:N1:102
Mr. David McKnight
Voith Turbo Inc.
25 Winship Road
York, PA 17406
RE: The tariff classification of a fan assembly from Germany.
Dear Mr. McKnight:
In your letter dated March 8, 2018 you requested a tariff classification ruling.
The high performance fan assembly features a steel housing, an aluminum impeller and a steel hydro assembly. The assembly is installed onto the front of the engine and cooler unit of a medium to heavy size agriculture tractor. The item’s function is to compress air that is drawn in from outside the tractor. The final air pressure created by the fan assembly is 0.363 PSIs.
In your request, you suggest that the applicable subheading for the High-Performance Fan Assembly is 8414.59.6540, Harmonized Tariff Schedule of the United States (HTSUS) ,which provides for Air or other gas compressors and Fans: Other: Other: Other: Suitable for use with motor vehicles. While we agree that the fan is classified in HTSUS heading 8414, the fan assembly is not used in motor vehicles, as the information submitted states that the fan assembly is used in agriculture tractors.
As such, the applicable subheading for the high performance fan assembly will be 8414.59.6595, HTSUS, which provides for Air or other gas compressors and Fans: Other: Other: Other: Other: Other. The general rate of duty will be 2.3 percent ad valorem.
Duty rates are provided for your convenience and are subjehict to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division