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NY L88084

October 24, 2005

CLA-2-84:RR:NC:1:110 L88084


TARIFF NO.: 8473.30.5000

Mr. Dan Fagerstrom
BAX Global Inc.
18705 Lee Road, Suite 100
Humble, TX 77338

RE: The tariff classification of drawer slides from China.

Dear Mr. Fagerstrom:

In your letter dated September 6, 2005, on behalf of your client Central Industrial Supply, Inc. (CIS) you requested a tariff classification ruling.

The merchandise under consideration consists of various slides constructed of steel and designed for installation in rack-mounted systems. CIS imports drawer slides in many sizes for various customers.

From the literature provided by you, the drawer slides are designed for use with trays or drawers in a rack-mounted system for supporting keyboards, monitors, power supplies, and cable management systems. This system allows components to be readily accessible by simply sliding the tray out of the rack, and returned to the rack conserving space. The drawer slides feature adjustable mounting brackets with ball bearing for ease of operation. They are principally used with storage drawers designed for use with large rack mounted mainframe automatic data processing (ADP) machines or network server systems.

Generally, parts are defined as committed for use and necessary to the operation of a machine. The drawer slides are designed and necessary to the operation of rack mounted trays or drawers. Based on the information you provided, the drawer slides are principally used with ADP rack mounted machines or systems of heading 8471, HTS.

Classification of parts is determined by Legal Note 2 to Section XVI, Harmonized Tariff Schedule of the United States (HTS), which states “Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machinesare to be classified according to the following rules:

Parts which are goods included in any of the headings of chapters 84 and 85are in all cases to be classified in their respective headings;

Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same headingare to be classified with the machines of that kindas appropriate.

All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.”

Noting Legal Note 2(b) to Section XVI of the HTS, these drawer slides are designed and principally used with machines of heading 8471.

The applicable subheading for the drawer slides 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

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