CLA-2 OT:RR:NC:N1:102
Tashi McClain
Nissan North America
One Nissan Way
Franklin, Tennessee 37067
RE: The classification of a turbocharger assembly from Japan
Dear Tashi McClain:
In your letter dated November 07, 2022, you requested a ruling on the classification of a turbocharger. Descriptive information was provided.
The merchandise at issue is a turbocharger assembly, part number 144115NA7A. The turbocharger assembly is used in a motor vehicle and primarily consists of a turbine wheel, a centrifugal wheel, a coupling shaft, and respective housings, each featuring an inlet and outlet. In operation, the turbine wheel receives exhaust gases. The energy created from the exhaust gases powers the compressor wheel, which boosts air pressure for the purpose of increasing engine power. It is said that at sea level, the output pressure of the turbocharger assembly ranges from 20.7 to 22.7 pounds per square inch, and the specific pressure ratio will eventually range between 1.4 and 1.5.
In your letter, you suggest the turbocharger assembly is classified within subheading 8414.80, Harmonized Tariff Schedule of the United States (HTSUS), 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; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Other: Air compressors. While we agree the turbocharger assembly is classified within heading 8414; we disagree at the subheading level.
Fans are classified within HTSUS subheading 8414.59. Guidance regarding fans is provided in Explanatory Note (B) to Heading 8414, which, in relevance, explains fans of the first kind may act as air extractors or as blowers. They consist of a propeller or blade-type impeller revolving in a casing or conduit, and function on the principle of rotary or centrifugal compressors.
Furthermore, in Headquarters rulings 952670 (December 21, 1992) and 955379 (April 22, 1994), CBP considered the classification of centrifugal turbochargers and used a technical resource, Van Nostrand’s Scientific Encyclopedia (1963). Van Nostrand’s Scientific Encyclopedia distinguished fans, blowers, and compressors from one another on the basis of final operating pressure: defining “fans” as machines creating a final pressure below 1 psi, “blowers” as machines creating a final pressure between 1 and 35 psi, and “compressors” as machines creating a final pressure in excess of 35 psi.
Accordingly, the applicable subheading for the turbocharger assembly, part number 144115NA7A, will be 8414.59.3000, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans;..Fans: Other: Other: Turbochargers and Superchargers. The general rate of duty is 2.3 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 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. Part 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