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HQ 955739


APRIL 22, 1994

CLA-2:CO:R:C:M 955739 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.80.05

District Director of Customs
2500 Paseo International
San Diego, CA 92173

RE: Internal Advice 89/93; Turbocharger for Internal Combustion Engine; Air Compressor, Fan, Blower, Subheading 8414.59.30; HQ 952670

Dear Sir:

With your memorandum of October 29, 1993 (CLA-1-HCW), you forwarded a request for internal advice, dated October 4, 1993, from the broker representing Garrett Turbocharger, Garrett Automotive Group. The issue is the classification of certain turbochargers for compression ignition engines.

FACTS:

Submitted literature describes turbocharger models T31/T04E, T45/51, TV61/TV71/TV81, and T18A/TV91. Turbochargers are devices designed to supercharge or increase power in an internal combustion engine by introducing high compression air into the cylinders. Basically, they extract energy from engine exhaust gases to drive a turbine which, in turn, drives an air compressor. Exhaust gases from the engine cylinders blow on one wheel of a turbocharger causing it to turn at high speed in the manner of a turbine, thus rotating a second wheel. The rotating action of the second wheel draws in outside air, reduces or compresses its volume and increases the pressure up to 4 times normal atmospheric pressure before packing it into engine cylinders.

It appears that Garrett's turbochargers are being classified in subheading 8414.59.30, Harmonized Tariff Schedule of the United States (HTSUS), as turbochargers and superchargers that are fans. The internal advice applicant maintains that under operating pressure guidelines established in HQ 952670 the turbochargers in issue qualify as compressors of the type classified in subheading 8414.80.05, HTSUS. - 2 -

The provisions under consideration are as follows:

8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof:

Fans:

8414.59.30 Other: Turbochargers and superchargers ...4.7 percent

Other, except parts: Air compressors:

8414.80.05 Turbochargers and superchargers...3.4 percent

ISSUE:

Whether the turbochargers in issue are compressors for tariff purposes.

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.

Relevant ENs at p.1163, discuss air or other gas compressors (other than low pressure or intermittent working compressors) and fans. The notes suggest that compressors and fans can be distinguished based on operating pressures, but do not suggest what that pressure is. The notes, therefore, are not helpful in resolving the issue.

HQ 952670, dated December 21, 1992, discussed the common meaning of the terms fan and compressor and concluded that machines whose function is to compress air or gas to a final - 3 -
pressure of between 1 and 35 lbs. pounds per square inch (psi) are blowers, while machines creating a final operating pressure in excess of 35 lbs. psi. are compressors.

A memorandum from Garrett's engineering department, dated June 30, 1993, states that turbochargers boost air pressure 3 times the normal atmospheric pressure of 15 psi. to an absolute pressure of 45 psi. The memorandum notes that turbochargers are equipped with wastegate valves that unload at pressures below 45 psi. because the load requirements placed on the engine do not require that much air. The turbochargers, however, are capable of up to 45 psi. absolute pressure. It is unclear to us whether these statements relate to turbochargers in general or to the Garrett family of turbochargers in issue here.

The broker's October 4, 1993, letter cites HQ 952670 and attempts to interpret data from graphs contained in submitted literature describing the turbochargers in issue. He concludes from this data that they all generate final operating pressures in excess of the 35 psi. required for compressors. While we have no reason to doubt the stated conclusions and statements in the Garrett memorandum, we are unable to independently assess the data in graph form.

The principles of HQ 952670 govern classification of the turbochargers in issue here. If Garrett has established to your satisfaction that irrespective of a wastegate valve, the turbochargers create a final absolute operating pressure in excess of 35 lbs. psi., they are classifiable as compressors in subheading 8414.80.05.

HOLDING:

Turbochargers capable of a final operating pressure in excess of 35 lbs. psi. are provided for as air compressors. They are classifiable in subheading 8414.80.05, HTSUS.

You should mail this decision to the internal advice applicant, through the broker, no later than 60 days from the date of this letter. On that date the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Lexis, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division


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