The tariff classification of fans and blowers from France

N192278 December 8, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.59.60 Mr. Alexander E. Ulmann Allied International 7 Hill Street Bedford Hills, NY 10507 RE: The tariff classification of fans and blowers from France Dear Mr. Ulmann: In your letter dated November 7, 2011 you requested a tariff classification ruling. Descriptive information was submitted. The articles in question are described as fans and blowers. Submitted photographs depict a variety of axial fans and centrifugal blowers. You indicate in your request that the fans and blowers will be sold after importation for use in military vehicles, military fixed-wing aircraft, military rotary-wing aircraft and military unmanned aerial vehicles (UAV). The issue raised by your request is whether the fans and blowers are properly classified under headings 8717 and 8803, Harmonized Tariff Schedule of the United States (HTSUS), as parts of the military vehicles and aircraft with which they are used, or under HTSUS heading 8414, as fans. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 8717, HTSUS, provides for parts of military ground vehicles, while HTSUS heading 8803 provides for parts of military airborne equipment. Heading 8414, HTSUS, provides for fans, including blowers. While all three headings appear to, prima facie, describe the articles in question, classification must be determined in accordance with section and chapter notes. Heading 8414 is within section XVI. Headings 8717 and 8803 are both within section XVII. There are two relevant section notes. Note 1(l) to section XVI of the HTSUS, excludes articles of section XVII from classification within section XVI. Thus, if the fans and blowers in question are articles of section XVII, then they cannot be classified in section XVI. However, section XVII, note 2(e), HTSUS, more specifically provides that the expressions “parts” and “parts and accessories”, within the context of section XVII, do not apply to the machines or apparatus of headings 8401 to 8479, whether or not such machines and apparatus are identifiable as for use with the vehicles and aircraft of section XVII. Because the subject fans are machines and apparatus described by HTSUS heading 8414, they cannot be considered parts or accessories of section XVII and are excluded articles. Since the fans and blowers are not articles of section XVII, they are not excluded from section XVI by note 1(l) and fall to be classified in heading HTSUS 8414, not in headings 8717 or 8808, HTSUS. The applicable subheading for the subject fans will be 8414.59.60, HTSUS, which provides for other fans. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division