Classification of CPU Cooler Fan with Heat sink-reg

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....y that divergence of practice regarding the classification of "CPU Cooler Fan with Heat sink", has been brought to the notice of the Board. This item is being assessed under CTH 84145910 as "other fans" or under 84733099 as "parts of ADP Machines" in different Commissionerates. 2. The item "CPU Cooling Fan with Heat Sink" is said to perform the function of cooling the processor in the CPU. On it....

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....performing functions such as blowing air as well as removing the heat. But the majority view was that the product in question was essentially a fan that performed the principal function of cooling and the heat sink enhanced the cooling function, as the latter alone could not serve the principal function. Thus as per Chapter Note 2(a) of Section XVII it would merit classification as a fan and not a....