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 > 1994 HQ Rulings > HQ 0952980 - HQ 0953260 > HQ 0953199

Previous Ruling Next Ruling


HQ 953199


APRIL 2 1993

CLA-2:CO:R:C:M 953199 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.80.20, HTSUS

District Director of Customs
300 South Ferry St. Rm. 2017
Los Angeles, CA 90731

RE: Automotive Turbochargers, Sport Turbo Upgrades, Twin Chargers, Turbo Compressors; Fans, Air Compressors, Heading 8414; PRD 2704-92-100356

Dear Sir:

This is our decision on Application for Further Review of Protest No. 2704-92-100356, dated January 23, 1992, filed on behalf of HKS U.S.A., against your action in liquidating certain entries of automotive turbochargers from Japan.

FACTS:

The merchandise in issue consists of automotive turbochargers, described variously as sport turbo upgrades, turbo T04S-60 compressors, turbo assemblies, the turbo T04HF and twin chargers. The types in issue are listed on the Customs Form 6445 which is part of this protest.

Based on a PRD decided under the HTSUS' predecessor tariff code, the Tariff Schedules of the United States, you determined that these turbochargers were within the common meaning of the term blower. The TSUS provision covers fans and blowers while heading 8414 provides only for fans. At any rate, the entries were liquidated under subheading 8414.59.80, as other fans.

Protestant maintains that these articles are turbine powered centrifugal gas compressors and are properly classifiable in subheading 8414.80.20, HTSUS, a provision for other compressors. This is because the turbochargers in issue are said to operate at between 2:1 to 4:1 pressure ratios above normal atmospheric pressure. Simple fans and blowers merely create movement of the surrounding air and cannot produce pressure ratios of this type. - 2 -

The articles under protest appear similar, if not identical, to those considered in HQ 952670, dated December 21, 1992. The turbochargers in that case were described as centrifugal-type devices designed to supercharge an internal combustion engine by introducing high compression air into the cylinders. A turbocharger compresses the air entering a cylinder, thereby reducing its volume. This maximizes the amount of available oxygen at higher pressure to mix with the fuel, thus accelerating the rate of combustion and increasing power.

ISSUE:

Whether turbochargers for internal combustion diesel engines are fans of heading 8414 or compressors of the same heading.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.

The principles of HQ 952670 are incorporated by reference in this decision. Protestant maintains the turbochargers in issue operate at pressure ratios of between 2:1 to 4.1 above atmospheric pressure. Because normal atmospheric pressure is 14.7 psi, turbochargers with a compression ratio of 2:1 create a final operating pressure of 29 psi while those with a compression ratio of 4:1 create a final operating pressure of 59 psi. In HQ 952670, turbochargers that created a final operating pressure in excess of 35 lbs. psi were found to be within the common meaning of the term compressor for tariff purposes.

HOLDING:

Under the authority of GRI 1, the turbochargers under protest are provided for in heading 8414. Those with final operating pressures in excess of 35 lbs. psi are classifiable in subheading 8414.80.20, HTSUS, as other compressors. The protest - 3 -
is allowed as to this merchandise. Turbochargers found to have final operating pressures of 35 psi or less are classifiable in subheading 8414.59.80, HTSUS, as other fans. The protest is denied as to this merchandise.

A copy of this decision should be attached to the Customs Form 19 and forwarded to the protestant, through its representative, as part of the notice of action on the protest.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: