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NY L86552

August 18, 2005

CLA-2-84:RR:NC:1:102 L86552


TARIFF NO.: 8414.59.6060

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of fan sections for air handling units from Canada

Dear Mr. Kavanaugh:

In your letter dated July 1, 2004 you requested a tariff classification ruling on behalf of your client Ingenia Industries.

The articles in question are described as air handling systems. You indicate that the air handling systems are primarily high-pressure fans with multiple functions. The information submitted reveals that the air handling systems incorporate a fan unit that is normally combined with one or more other functional units to provide for cooling, heating, filtration and/or humidifying. The fan unit, which may be a “DWDI Centrifugal Fan” or a “SWSI Plenum Fan”, is essentially a centrifugal type fan within a structural housing that allows for the fan unit to be connected to other components of the air handling system.

In your request you specifically ask whether air handling systems that may provide for cooling, heating, filtration and/or humidifying are classified as fans in heading 8414, Harmonized Tariff Schedule of the United States (HTSUS).

HTSUS heading 8414 provides for fans as machines for delivering large volumes of air or creating a movement of the surrounding air. However, the Explanatory Note to HTSUS heading 8414 explains that the heading excludes fans fitted with elements additional to their motors or housings, such as filters, heating and cooling elements, if such elements give the fans characteristics of more complex machines of other headings, e.g., air conditioning machines of HTSUS heading 8415. Accordingly, the classification of a particular air handling system will depend on the specific elements of which it is comprised.

The applicable subheading for the DWDI Centrifugal Fan and the SWSI Plenum Fan, when separately presented without other functional units, will be 8414.59.6060, HTSUS, which provides for other centrifugal fans. The general rate of duty will be 2.3 percent ad valorem.

We need additional information in order to issue a ruling with regard to air handling systems that incorporate functional units in addition to a fan unit. For each air handling system for which you are requesting a classification specifically identify each functional unit of the system and provide a detailed explanation of how each unit works. In addition, explain the purpose and relative importance of each unit to the function of the system as a whole. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to the Bureau of Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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.


Robert B. Swierupski

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