United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J87921 - NY J87966 > NY J87954

Previous Ruling Next Ruling
NY J87954

August 22, 2003

CLA-2-84:RR:NC:1:110 J87954


TARIFF NO.: 8473.30.5000

Ms. Leslie J. Cummings
Vice President of Finance & Treasurer
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive NE
Grand Rapids, MI 49505-6083

RE: The tariff classification of a mobile CPU holder from China.

Dear Ms. Cummings:

In your letter dated August 4, 2003 you requested a tariff classification ruling.

The merchandise under consideration is the E302 Mobile CPU (Central Processing Unit) Holder. This item is an X-shaped CPU holder constructed of glass filled nylon measuring approximately 7¼ inches long by 16½ inches wide by 5¼ inches deep. The X frame is designed to be easily adjustable to accept virtually any size CPU (i.e., desktop or mini-tower computer). This X-shaped CPU holder sits on four polyurethane contemporary wheels allowing easy mobility and unrestricted access to all sides of the CPU. The X frame serves as a support or base for the CPU and also safeguards it by keeping it up off the floor.

The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The E302 Mobile CPU Holder appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS.

The applicable subheading for the E302 Mobile CPU Holder will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines of headings 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: