Fan regulator classification under Heading 84.14 falls in residual parts and accessories, not as electric fans.

Fan regulators were classified under sub-heading 8414.99 as other parts and accessories, not under sub-heading 8414.20 as electric fans. The classification followed the terms of Heading 84.14 and the relevant section notes, which were treated as mandatory in determining whether an item falls within a specific heading or the residual entry. As Heading 84.14 separately covers electric fans and also provides for other parts and accessories, fan regulators were held to fit the latter category. Prior decisions on the same classification issue were followed.

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Issues: Whether fan regulators are classifiable under sub-heading 8414.20 as electric fans or under sub-heading 8414.99 as other parts and accessories.

Analysis: The classification was determined by applying the terms of Heading 84.14 together with the relevant section notes. The provision treating specific parts as falling within their respective headings was held to be mandatory. Since Heading 84.14 separately covers electric fans and also provides for other parts and accessories under sub-heading 8414.99, fan regulators were treated as parts falling under the residual entry rather than as electric fans themselves. The prior decisions cited on the same classification question were followed.

Conclusion: Fan regulators are classifiable under sub-heading 8414.99 and not under sub-heading 8414.20.

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