CLA-2-84:OT:RR:NC:N1:102
Sarah Jeris
AFC International LLC
16520 S Tamiami Trl
Fort Meyers, Florida 33908
RE: The tariff classification of an axial fan from Belgium
Dear Ms. Jeris:
You requested a tariff classification ruling on behalf of your client, Roxell USA, Inc. Descriptive information was provided with your request.
The item in question is the Roxell Falcon 55 inch fan. It is an axial fan that is specifically designed to be mounted to the walls of poultry and pig houses. The fan features plastic butterfly doors, a direct driven 55 inch plastic propeller, and a speed controlled 1.5 kW motor.
In your letter, you suggest that the Roxell Falcon 55 inch fan should be classified within 8414.51.9060, which provides for “Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: for Permanent Installation.” While we agree the fan is classified within heading 8414, we disagree at the subheading level. The output of the fan’s motor is 1.5 kW, which exceeds 125 W.
As such, the applicable subheading for the Roxell Falcon 55 inch fan will be 8414.59.6590, which provides for: Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Axial. The rate of duty will be 2.3 percent ad valorem.
In your submission you request consideration of a secondary classification for the subject axial fan under 9817.00.50, HTSUS which provides for “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” Subheading 9817.00.50, HTSUS is an actual use provision. To fall within this special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139).
In regards to subheading 9817.00.50, the fan is classified within subheading 8414.59.6590. HTSUS. This subheading is not excluded from classification in 9817.00.50 subheading by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS.
The second part of the test calls for the unit to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be “machinery,” “equipment” or “implements” used for “agricultural or horticultural purposes.” In this office’s opinion, the subject item is “machinery” which fulfills the requirement of an agricultural pursuit.
Additionally, the three conditions required by 19 CFR 10.133 which must be met to receive duty preference for actual use are:
(a) Such use is intended at the time of importation; (b) The article is so used; and (c) Proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse for consumption.
Based on the information provided, the axial fan described above is classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, Customs Regulations, are met.
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 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