The tariff classification of CPU containers from Germany

NY 876781 July 31, 1992 CLA-2-84:S:N:N1:110 876781 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Ellis Goldberg Third Eye Perspective 237 Aptos Place Danville, CA 94526 RE: The tariff classification of CPU containers from Germany Dear Mr. Goldberg: In your letter dated July 24, 1992, you requested a tariff classification ruling. The merchandise under consideration involves CPU containers that are basically cases that protect a computer for use in hostile environments and also reduces noise. The containers consist of a polystyrene body, plexiglass pane, acoustic foam lining, and a fiber plate insulated with natural fiber bottom. The computer containers are also equipped with four locking base- rollers, outlet extensions for power within the enclosure, and ball-bearing ventilation with air current deflection. These containers are not designed primarily as carrying cases, and are principally used as computer protection and noise reduction devices. These containers are approximately 260 mm in width, 570 mm in depth, and 630 mm in heigth. The applicable subheading for the CPU containers 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. 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