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NY 806001



February 14, 1995

CLA-2-:S:N:N3:102 806001

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.59.6090

Mr. Ronald G. Sleeis
423 SO. Hindry Avenue, #E
Inglewood, CA 90301

RE: The tariff classification of CPU Cooling Fans from Taiwan

Dear Mr. Sleeis:

In your letter dated December 27, 1994, on behalf of your client, Microlink Enterprise, Inc., you requested a tariff classification ruling.

These coolers consist of a small scale electric fan mounted onto an anodized aluminum heat sink. The assembly is designed for mounting onto the CPU of a computer in order to eliminate excess heat build-up in the processor. The coolers come in different models to fit either 386, 486 or Pentium series CPU's. We have previously ruled that the essential component of this assembly is the fan.

The applicable subheading for the CPU cooler will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other fans and blowers, other, axial. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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