N336939

N336939 December 20, 2023 CLA-2-84:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8473.30.5100; 9903.88.03 Jason Liao G.B.T Inc 17358 Railroad St City of Industry, CA 91748 RE: The tariff classification of and applicability of trade remedies of a heat sink assembly Dear Mr. Liao: In your letter dated December 6, 2023, you requested a tariff classification ruling. The merchandise under consideration is identified as the AORUS WATERFORCE II 360B Heat Sink Assembly, which is said to be specifically designed to accommodate Intel 115x,1200,1700 processors, as well as the AMD AM5, AM4 processors. The Heat Sink Assembly is comprised of an aluminum radiator, a copper block, three LED lighted fans, and a pump. In use, the Heat Sink Assembly is mounted onto a personal computer’s motherboard processor to absorb heat through a copper metal plate. The heat is transferred into a sealed liquid loop where the liquid is moved via a small pump to the radiator where heat is dispersed by the fan. In your request, you suggest the heat sink assembly should be classified under subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the heat sink assembly will be 8473.30.5100, HTSUS, which provides for "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." The general rate of duty will be free. With regard to your request on the applicability of exclusions from the additional duties pursuant to U.S. Note 20 to Subchapter III, Chapter 99, we note the exclusions annotated in the June 24, 2019, Federal Register apply to importers of merchandise meeting a specific description, even when they are neither the requestor of the exclusion nor if their products are those that were reviewed for the exclusion. Section XXII, Chapter 99, Subchapter III U.S. Note 20(w) and Annex Enumeration (27), HTSUS, states, in pertinent part: The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and (f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03. See 83 Fed. Reg. 47974 (September 21, 2018) and 84 Fed. Reg. 29576 (June 24, 2019). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting numbers: (27) Parts and accessories of machines of heading 8471, whether or not incorporating fan hubs or LEDs but not incorporating other goods of headings 8541 or 8542 (described in statistical reporting number 8473.30.5100). Based on the information submitted, we find that the subject Heat Sink Assembly does not contain articles of headings 8541 and/or 8542 other than the LED incorporated into the lighted fans. Thus, the Heat Sink Assembly satisfies the requirements annotated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(w), Annex Enumeration (27), and the additional Section 301 duties for products from China are not applicable. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).Sincerely, Steven A. Mack Director National Commodity Specialist Division