The tariff classification of CPU Cooling Fans from Taiwan

NY 806001 February 14, 1995 CLA-2-:S:N:N3:102 806001 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Mr. Ronald G. Sleeis 423 SO. Hindry Avenue, #E Inglewood, CA 90301 RE: The tariff classification of CPU Cooling Fans from Taiwan Dear Mr. Sleeis: In your letter dated December 27, 1994, on behalf of your client, Microlink Enterprise, Inc., you requested a tariff classification ruling. These coolers consist of a small scale electric fan mounted onto an anodized aluminum heat sink. The assembly is designed for mounting onto the CPU of a computer in order to eliminate excess heat build-up in the processor. The coolers come in different models to fit either 386, 486 or Pentium series CPU's. We have previously ruled that the essential component of this assembly is the fan. The applicable subheading for the CPU cooler will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other fans and blowers, other, axial. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport