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HQ 965204




July 2, 2002

CLA-2 RR:CR:GC 965204 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.50; 8414.59.60

Larry Ordet
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Heat Sink Assembly; Copper Pipe/Pad; Fan

Dear Mr. Ordet:

This is in response to your letter of July 12, 2001, on behalf of Aavid Thermalloy, in which you request a ruling with respect to the classification, under the Harmonized Tariff Schedule of the United States ("HTSUS"), of a heat sink assembly (part number 1191T).

FACTS:

You describe the heat sink assembly as follows:

The heat sink assembly consists of a heat sink (the aluminum “rectangle”), small axial fan, copper pipe/rectangular pad and thermal pads. It is specifically designed and used to cool an Intel Pentium II processor. The assembly is screwed into the computer’s motherboard, which results in contact between the assembly and the processor. The processor rests on the copper pad. In operation, heat is absorbed from the processor into the heat sink assembly.

You also request the classification of the fan and copper pipe/pad, if imported separately.

ISSUE:

What is the classification under the HTSUS of the heat sink assembly? What is the classification under the HTSUS of the fan and copper pipe/pad, if imported separately ?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8414 Air or vacuum pumps, air or other gas compressors and fans:

8419 Machinery, plant or laboratory equipment . . . for the treatment of materials by a process involving a change in temperature such as heating . . . or cooling . . . :

8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472:

Note 2 to Section XVI, HTSUS, provides in pertinent part as follows:

Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate ...

The initial issue is whether the assembly at issue is specifically described as a fan or a machine for the treatment of materials by a cooling process. If it is not, Note 2(a) does not apply and the heat sink assembly is classified pursuant to Note 2(b).

In NY F87761 dated June 16, 2000, Customs classified an aluminum heat sink in subheading 8473.30.50, HTSUS. The aluminum heat sink was mounted over the CPU chip on the motherboard along with a cooling fan to remove heat from the CPU. In NY D88399 dated March 24, 1999, Customs classified two heat sink sub-assemblies in subheading 8473.30.50, HTSUS. The heat sink assemblies were incorporated in a P98 system to improve the dissipation of heat generated during operation of the CPU.

In NY G81882 dated October 22, 2000, Customs classified a heat exchange assembly, which consisted of a heat pipe, plate and fins, in subheading 8419.89.90, HTSUS, as machinery for the treatment of materials by a process involving a change in temperature such as cooling. In NY 816226 dated December 5, 1995, Customs classified a CPU cooler consisting of a plate and fan in subheading 8414.50.60, HTSUS, as a fan.

The heat sink in the assembly at issue is an accordion-pleated metal rectangle. The fan extends from one side and the pipe/copper extends at a right angle from the other side of the heat sink. The heat sink assembly is used to cool an Intel Pentium II processor in a central processing unit (“CPU”). The CPU is an automatic data processing machine of heading 8471, HTSUS. The heat sink assembly is essential to the proper functioning of the CPU. It is sufficiently advanced to be neither accurately described as a fan nor as a machine for the treatment of materials by cooling. It is designed specifically by the shape and size of its parts and the manner of its assembly and attachment to the Pentium processor to fit into the electronic assembly inside of a CPU. Because of the specific design and assembly of the heat sink assembly, we do not believe it is a heat exchange device of heading 8419, HTSUS, or a fan of heading 8414, HTSUS. See Note 2 to Section XVI, HTSUS, excerpted above.

Therefore, we find that the heat pipe assembly is a part of a CPU, which is a unit of an automatic data processing machine of heading 8471. Accordingly, the heat sink assembly is described in heading 8473, HTSUS, and is classified in subheading 8473.30.50, HTSUS, as: “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469 to 8472: . . . Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: . . . Other.”

If imported separately, the copper pipe/pad is classified in subheading 8473.30.50, HTSUS, as: “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469 to 8472: . . . Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: . . .Other.”

If imported separately, the small axial fan is classified in subheading 8414.59.60, HTSUS, as: “Air or vacuum pumps, air or other gas compressors and fans . . . : . . . Fans: . . . Other: . . . Other: . . . Other.”

HOLDING:

The heat sink assembly is classified in subheading 8473.30.50, HTSUS, as: “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469 to 8472: . . . Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: . . .Other.”

If imported separately, the copper pipe/pad is also classified in subheading 8473.30.50, HTSUS.

If imported separately, the small axial fan is classified in subheading 8414.59.60, HTSUS, as: “Air or vacuum pumps, air or other gas compressors and fans . . . : . . . Fans: . . . Other: . . . Other: . . . Other.”

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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