The tariff classification of battery chargers and electric cooling fan from Taiwan

NY 816583 January 26,1996 CLA-2-85:S:N:N1:109 816583 CATEGORY: Classification TARIFF NO.: 8504.40.9007; 8414.59.6090 Ms. Gladys Bennett Achme Electronics Corporation 1993 Fairfax Road Annapolis, MD 21401 RE: The tariff classification of battery chargers and electric cooling fan from Taiwan Dear Ms. Bennett: In your letter dated October 27, 1995, you requested a tariff classification ruling. The merchandise is described in your letter as being a power transformer/ capacitor, more commonly referred to as a battery charger (recharger). The merchandise subject to your request is used for cordless hand-held power tools (i.e. cordless drills). These chargers store energy when plugged into an electrical outlet and will used as a source of power for the tool. The cooling fan is used to cool electronic components for a computer system. It can also be used to provide a cooling mechanism for power supplies used in other data processing equipment. The applicable subheading for the battery chargers will be 8504.40.9007, Harmonized Tariff Schedule of the United States (HTS), which provides for "[Rectifiers and rectifying apparatus: with a power output exceeding 50 W but not exceeding 150 W]. " The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the cooling fan will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for " [other axial fans]." The rate of duty will be 3.7 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, Roger J. Silvestri Director National Commodity Specialist Division