Classification of CPU cooling fans with heat sink treated as parts of automatic data processing machines, not ordinary fans.

CPU cooling fans fitted with a heat sink and other components were held classifiable as parts suitable for use solely or principally with automatic data processing machines under sub-heading 8473.30, not as ordinary fans under sub-heading 8414.59. Heading 84.14 covers fans, but the Explanatory Notes exclude articles fitted with additional elements that give them the character of more complex machines. Because the imported goods were not simple fans and were suitable principally for use with the CPU, Section XVI supported treatment as parts of the machine rather than as standalone fans.

---

---

Issues: Whether CPU cooling fans fitted with a heat sink and other components were classifiable under sub-heading 8473.30 as parts suitable for use solely or principally with automatic data processing machines, or under sub-heading 8414.59 as fans.

Analysis: Heading 84.14 covers fans, but the Explanatory Notes exclude fans fitted with additional elements that give them the character of more complex machines. The imported article was not a simple fan and included a heat sink. The Tribunal also accepted that the goods were suitable for use principally with the CPU, which falls under Heading 84.71, and therefore the relevant scheme of Section XVI supported classification as a part of the machine rather than as an ordinary fan. Note 2(a) did not compel classification under Heading 84.14 because the article, by reason of its additional elements, fell outside that heading.

Conclusion: The goods were correctly classifiable under sub-heading 8473.30 and not under sub-heading 8414.59.

---