B89733 B8 Ruling Active

The tariff classification of a CD Box from Taiwan

Issued September 26, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration involves a "CD Box" which is designed exclusively for attachment to a "Gemini" computer. The "Gemini" computer is a mini tower model that has a detachable 7 inch by 7 inch by 11 inch module with a built in floppy disk drive. The "CD Box" is also slotted for attaching or detaching to the mini tower case. It has a spring operated door that will slide open when pushed inward. The storage area has slots for CD disks, floppy disks or other computer accessories. The "CD Box" was not designed to be offered for sale as a stand alone storage device. Rather, it is intended to occupy the space usually occupied by the FDD/CD module when that unit is detached and placed on the user's desk. It has no other function than to provide storage space on the mini tower caused by removal of the FDD/CD module. The "essential character" of the "CD Box" is that of a part or accessory of the machines of heading 8471.

CBP rationale

The applicable subheading for the "CD Box" will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471.

Full text

NY B89733 September 26, 1997 CLA-2-84:RR:NC:1:110 B89733 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Robert L. Uhrey Packard Bell NEC, Inc. 1 Packard Bell Way Sacramento, CA 95828-0903 RE: The tariff classification of a CD Box from Taiwan Dear Mr. Uhrey: In your letter dated September 15, 1997, you requested a tariff classification ruling. The merchandise under consideration involves a "CD Box" which is designed exclusively for attachment to a "Gemini" computer. The "Gemini" computer is a mini tower model that has a detachable 7 inch by 7 inch by 11 inch module with a built in floppy disk drive. The "CD Box" is also slotted for attaching or detaching to the mini tower case. It has a spring operated door that will slide open when pushed inward. The storage area has slots for CD disks, floppy disks or other computer accessories. The "CD Box" was not designed to be offered for sale as a stand alone storage device. Rather, it is intended to occupy the space usually occupied by the FDD/CD module when that unit is detached and placed on the user's desk. It has no other function than to provide storage space on the mini tower caused by removal of the FDD/CD module. The "essential character" of the "CD Box" is that of a part or accessory of the machines of heading 8471. The applicable subheading for the "CD Box" will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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