C88146 C8 Ruling Active

The tariff classification of computer accessories from Taiwan.

Issued May 21, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000, 7326.90.8585

Headings: 8473, 7326

Product description

The applicable subheading for the Mac plate (#227), Keyboard loop (#228), and Micro clip (#235), will be 8473.305000, 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.

CBP rationale

The applicable subheading for the Mac plate (#227), Keyboard loop (#228), and Micro clip (#235), will be 8473.305000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The applicable subheading for the Cable trap (#333), will be 7326.90.8585, HTS, which provides for other articles of iron or steel.

Full text

NY C88146 May 21, 1998 CLA-2-84:RR:NC:1:110 C88146 CATEGORY: Classification TARIFF NO.: 8473.30.5000; 7326.90.8585 Mr. Douglas J. Cook University Accessories, Inc. 30910 Prestwick Crossing Cleveland, Ohio 44145 RE: The tariff classification of computer accessories from Taiwan. Dear Mr. Cook: In your letter dated May 13, 1998, you requested a tariff classification ruling. The merchandise under consideration involves five computer accessory products that are designed for various security and access functions with computers and peripheral equipment. The five products includes the following: 1. Part # 227- metal Macintosh plate that inserts into the computer case. 2. Part # 228- metal Keyboard loop that fits into the keyboard of most Macintosh computers. 3. Part # 333- metal Cable trap that is designed for securing several power cables with security cable. 4. Part # 235- metal micro clip "scissor clip" that fits into Apple computers and laptops. 5. Part # DL-3,4,5,6- CD-ROM and Disk drive locks that are designed to deny access to CD ROM or disk drives on computers. The Mac plate (#227), Keyboard loop (#228), and Micro clip (#235), are all designed to be inserted or fitted into a computer, whether desk-top or laptop types of computers. Noting Legal Note 2 (b) to Section 16 of the HTS, these components are principally used with automatic data processing machines and meet the definition of an "accessory" for ADP machines. The Cable trap (#333) that is designed for securing cables, based on the information and sample provided, appears to have various end-use applications, some of which are not with automatic data processing machines. The applicable subheading for the Mac plate (#227), Keyboard loop (#228), and Micro clip (#235), will be 8473.305000, 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. The applicable subheading for the Cable trap (#333), will be 7326.90.8585, HTS, which provides for other articles of iron or steel. The rate of duty will be 3.5 percent ad valorem. We are unable to furnish a classification number for the CD-ROM and Disk drive locks at this time. Please furnish us with a sample of the lock, which will allow us to determine how it functions and operates. 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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