The tariff classification of a computer case with or withoutan incorporated power supply from Taiwan
Issued June 6, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8473.30.4000
Headings: 8473
Product description
The merchandise under consideration involves a desk-top computer case that will be imported containing only a power supply, and at times without any components inside of the case. The plastic computer case is approximately 15.5 inches in length and 6 inches in height, and is specifically designed for use with a desk-top automatic data processing machine. After importation, such components as disk drives, and a main processor board are added to the unit, which converts the article into a functional digital processing unit. The computer case when imported with an incorporated power supply would be considered to be a composite article. Classification would thus be dependent on General Rule of Interpretation (GRI) 3. Since no "essential character" is evident from this device, classification would fall under the heading which occurs last in numerical order among those which equally merit consideration.
CBP rationale
The applicable subheading for the computer case will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The applicable subheading for the computer case that incorporates a power supply will be 8473.30.4000, HTS, which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube.
Full text
NY 863921 June 06 1991 CLA-2-84:S:N:N1:110 863921 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Jim Ghiorzoe Daher America, Inc. 20 Adrian Court Burlingame, CA 94010 RE: The tariff classification of a computer case with or without an incorporated power supply from Taiwan Dear Mr. Ghiorzoe: In your letter dated May 22, 1991, on behalf of Palo Alto Design Group, you requested a tariff classification ruling. The merchandise under consideration involves a desk-top computer case that will be imported containing only a power supply, and at times without any components inside of the case. The plastic computer case is approximately 15.5 inches in length and 6 inches in height, and is specifically designed for use with a desk-top automatic data processing machine. After importation, such components as disk drives, and a main processor board are added to the unit, which converts the article into a functional digital processing unit. The computer case when imported with an incorporated power supply would be considered to be a composite article. Classification would thus be dependent on General Rule of Interpretation (GRI) 3. Since no "essential character" is evident from this device, classification would fall under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the computer case will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. The applicable subheading for the computer case that incorporates a power supply will be 8473.30.4000, HTS, which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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