United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0080947 - HQ 0081405 > HQ 0081376

Previous Ruling Next Ruling


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.

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.

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

Previous Ruling Next Ruling

See also: