CLA-2-84:OT:RR:NC:N1 102
Yining Xu
KM EnergyTech Co., Ltd.
10 Bear Grove Dr. Missouri City, TX 77459
RE: The tariff classification of a fan blade set from India
Dear Yining Xu:
In your letter dated December 20, 2024, you requested a tariff classification ruling. Descriptive information was provided with the submission.
The merchandise in question is referred to as a fan blade set joined by a hub plate, item number ENC-4358-80. The set is comprised of eight fan blades that are joined to a centrally positioned hub using hardware and bolts. The fan assemblies are used in cooling towers or heat exchange systems, and once mounted to an existing motor or gearbox, the blades rotate and draw air through an industrial tower to cool water that has been heated in industrial processes. The weight of the eight blades and the hub is approximately 344 kilograms and 470 kilograms, respectively.
In your letter, you suggest that the blade sets are classified within heading 8414, 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. We agree.
However, in regard to the subheading, you explain that the industrial “fan blade sets” do not often incorporate a motor or gearbox. The Explanatory Notes (ENs) to heading 8414, in relevance, state these machines, which may or may not be fitted with integral motors, are designed either for delivering large volumes of air or other gases at relatively low pressure or merely for creating a movement of the surrounding air (emphasis added).
The ENs to Section XVI regarding GRI 2(a) reiterate this classification consideration by stating that a machine or apparatus normally incorporating a motor may be classified as the complete machine without the motor. Specifically, the Incomplete Machines (IV) segment of Section XVI states any reference to a machine or apparatus covers not only the complete machine, but also an incomplete machine (i.e., an assembly of parts so far advanced that it already has the main essential features of the complete machine). Thus, a machine lacking only a flywheel, a bed plate, calender rolls, tool holders, etc., is classified in the same heading as the machine, and not in any separate heading providing for parts. Similarly a machine or apparatus normally incorporating an electric motor (e.g., electro-mechanical hand tools of heading 8508) is classified in the same heading as the corresponding complete machine even if presented without that motor.
Headquarters ruling 965993, dated April 1, 2003, additionally explains that blades joined to a hub comprise the main essential features of an industrial cooling fan. It is the blade size, curvature, and the quantity of blades that makes each of these types of fans suited for their intended purpose, as they are specially designed to deliver or move air in such a way that they cool the industrial machinery to which they attach.
Accordingly, the applicable subheading for item number ENC-4358-80, the fan blade set joined by a hub plate, will be 8414.59.6590, 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: Fans: Other: Other: Other: Other: Axial. The rate of duty will be 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 at http.s://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division