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NY L89877

February 6, 2006

CLA-2-84:RR:NC:1:102 L89877


TARIFF NO.: 8414.90.1080

Ms. Karen A. Sousa
American Power Conversion
P.O. Box 278
132 Fairgrounds Road
West Kingston, RI 02892

RE: The tariff classification of a printed circuit board for an air distribution unit

Dear Ms. Sousa:

In your letter dated January 12, 2006 you requested a tariff classification ruling on behalf of American Power Conversion.

The article in question is described as a populated printed circuit board, part number 0P9852, which is used in an air distribution unit for racked equipment. You indicate that the function of the circuit board is to supply electrical connections for a fan harness and unit switches, providing electrical paths necessary to the operation of the air distribution unit. The air distribution unit was previously considered by this office and classified in subheading 8414.59.6095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fans.

In your request you ask whether the printed circuit board is properly classified in subheading 8414.90.9080, HTSUS. While HTSUS subheading 8414.90.9080 is a parts provision for HTSUS heading 8414, it provides for parts other than parts of fans. Parts of fans are more specifically provided for within the heading.

The applicable subheading for the printed circuit board will be 8414.90.1080, HTSUS, which provides for parts of other fans (including blowers) and ventilating or recycling hoods. The general rate of duty will be 4.7 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.


Robert B. Swierupski

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