886420 88 Ruling Active

The tariff classification of a desktop keyboard drawer fromTaiwan

Issued May 27, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8304.00.0000

Headings: 8304

Product description

The merchandise is a desktop keyboard drawer. It consists of a solid steel case with an interior plastic, easy-glide drawer. The case will support a monitor and a CPU, and the drawer will accommodate a keyboard.

CBP rationale

The applicable subheading for the drawer will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office and desk equipment and parts thereof, of base metal.

Full text

NY 886420 May 27, 1993 CLA-2-83:S:N:N3:113 886420 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Cindy Shimmel The I.C.E. Company, Inc. P.O. Box 610583 Dallas/Fort Worth Airport, TX 75261-0583 RE: The tariff classification of a desktop keyboard drawer from Taiwan Dear Ms. Shimmel: In your letter dated May 14, 1993, on behalf of Prairie Marketing, you requested a tariff classification ruling. The merchandise is a desktop keyboard drawer. It consists of a solid steel case with an interior plastic, easy-glide drawer. The case will support a monitor and a CPU, and the drawer will accommodate a keyboard. The applicable subheading for the drawer will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office and desk equipment and parts thereof, of base metal. The rate of duty will be 5.7 percent ad valorem. 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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