us-cbp-cross-rulings-hq-081376•HQ 081376: Classification of blanked parts used with automotive radiator cooling fans
HQ 081376: Classification of blanked parts used with automotive radiator cooling fans
us-cbp-cross-rulings-hq-081376HQ 081376: Classification of blanked parts used with automotive radiator cooling fansGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081376
September 26, 1988
CLA-2 CO:R:C:G 081376 JAS
CATEGORY: Classification
TARIFF NO.: 661.0640; 8419.90.1000
Mr. Kent Johnston
Nissho Iwai American Corporation
Five Post Oak Park, Suite 2670
Houston, Texas 77027
RE: Classification of blanked parts used with automotive
radiator cooling fans
Dear Mr. Johnston:
In your letter of December 14, 1987, you inquire as to the
tariff classification of blanked parts from Japan, Taiwan, or
Mexico, used with automotive radiator fans. Specifications of
the steel used and a photograph of the completed article were
submitted. Our decision follows.
FACTS:
The articles in question are blanked out in a stamping
press from hot rolled, pickled and oiled steel sheet in coils,
conforming to SAE designation J-410, grade 950 A, B, or C. The
resulting stampings are generally turtle-shaped. They are flat
with a round middle and have five (5) protruding flanges. In a
separate operation, three (3) screw holes are punched in each
flange and a hole punched in the center. Some of the stampings
are stress relieved prior to importation and some are not.
After importation, the center of each stamping is raised
for mounting and the flanges similarly embossed to form legs.
The resulting articles are called "spiders," which you indicate
will be mounted on automobile and truck engines for use as
parts of radiator cooling fans. Cutaway drawings and other
literature which you submitted show the shaft of the fan clutch
(the hydraulic device used to vary the speed of the fan in
relation to engine temperature) being inserted through the
center hole of the spider, and the resulting assembly mounted
to the shaft of the water pump on an automotive engine. Fan
blades of domestic origin will be attached to the legs of the
spider to complete the assembly.
- 2 -
ISSUE:
Are these stampings basic shapes and forms of iron or
steel? Are they classifiable according to their component
material in chief value, or have they been advanced to the
point of being unfinished automotive parts?
LAW AND ANALYSIS:
The punching of holes in the stampings is not a permissible
further advancement under Schedule 6, Part 2, Headnote 1, TSUS,
and is a process which sufficiently advances them beyond the
status of basic shapes or forms of iron or steel.
For Customs purposes, a tariff description covers an arti-
cle whether imported assembled or not assembled, and whether
finished or unfinished. Moreover, a provision for "parts" of
an article covers a product solely or chiefly used as a part of
such article, but does not prevail over a specific provision
for such part.
An article will be considered unfinished for tariff pur-
poses if, at the time of importation, it has been so far pro-
cessed toward its ultimate completed form as to be dedicated to
and commercially fit only for use as that article, and only
insubstantial further processing is required after importation
before it can be used as intended. See John V. Carr & Son,
Inc. v. United States, 72 Cust. Ct.19, C.D. 4500 (1974), and
related cases. In our opinion, the flanged configuration and
hole punching of the stampings, at the time of importation,
sufficiently establish the identity of the spiders and their
basic form, though unfinished, and preclude the stampings from
being made into other articles. We view the raising of the
center portion and legs after importation as insubstantial
further processing.
In addition, our review of the submitted literature indi-
cates that, when finished by the processing in the United
States, the spiders form an integral, constituent part of an
automotive radiator cooling fan assembly, and are chiefly used
as such.
HOLDING:
The imported stampings are unfinished articles for tariff
purposes, and qualify as parts chiefly used with automotive
radiator cooling fans. This merchandise is classifiable under
the provision for fans and blowers, and parts thereof, other,
in item 661.0640, Tariff Schedules of the United States Anno-
tated (TSUSA), dutiable at the rate of 4.7 percent ad valorem.
- 3 -
The Harmonized Tariff Schedule of the United States Annota-
ted (HTSUSA), is scheduled to replace the TSUS as the tariff
code of the United States on January 1, 1989. The HTSUSA
subheading applicable to the merchandise in question is
8414.90.1000, Parts of fans (including blowers) and ventilating
or recycling hoods.
This represents the current position of the Customs Service
on the classification of this merchandise. However, if there
are changes in these provisions prior to the date the HTSUSA
becomes effective, this advice may not continue to apply.
Merchandise from Japan, Taiwan and Mexico, classifiable in
item 661.0640, TSUS, is not believed covered by steel arrange-
ments the United States has with those countries. However, you
may confirm this definitively by writing to the Office of
Agreements Compliance, International Trade Administration,
Department of Commerce, Washington, D.C. 20230.
Sincerely,
John Durant, Director
Commercial Rulings Division
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