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 > 2007 NY Rulings > NY N008669 - NY N008742 > NY N008727

Previous Ruling Next Ruling
NY N008727

April 6, 2007



TARIFF NO.: 8473.30.5100

Mr. Robert Gardenier
M.E. Dey & Co., Incorporated
5007 South Howell Avenue
P.O. Box 370080
Milwaukee, WI 53237

RE: The tariff classification of a laptop computer accessory from China.

Dear Mr. Gardenier:

In your letter dated March 19, 2007 you requested a tariff classification ruling on behalf of your client, Dot Manufacturing Company. In your fax dated April 2, 2007, you withdrew your request for a ruling on the country of origin of this merchandise. The submitted sample will be returned to you.

The merchandise under consideration is the LapLooks laptop frame. It consists of a thin sheet of clear, high-impact, flexible plastic that slides and locks into a flexible 11-inch by 9-inch rubber/plastic frame. The frame is attached to a laptop computer cover by means of pre-adhered double-sided adhesive tape. The plastic cover sheet can be unlocked to allow the placement of a photograph, advertisement, company logo or similar printed media between the frame and the cover sheet; the sheet is then once again locked into place.

In your ruling request you suggest classifications of 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), and 8473.30, HTSUS. Note 2 of Chapter 39, HTSUS, excludes articles of Section XVI, HTSUS from classification in Chapter 39. However, the LapLooks laptop frame meets the definition of an accessory as discussed in Ruling HQ 96480. It is identifiable as being intended for sole or principal use with a specific article (in this case, a laptop computer of Heading 8471, HTSUS), and is not necessary to enable the goods with which it is used to fulfill their intended function. Accessories are of secondary importance, and are not essential in and of themselves. They must, however, contribute to the effectiveness of the principal article.

The applicable subheading for the LapLooks laptop frame will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: