E81706 E8 Ruling Active

The tariff classification of a computer case housing from China or Taiwan.

Issued May 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration involves a model number 32-541001A00 (541 Cyclone Micro ATX Case) computer metal case housing which is dedicated for an IBM desktop computer. This model 32-541001A00 computer housing measures approximately 14 inches in height by 14.5 inches in depth, and 7.5 inches in width. This case incorporates internal metal housings, which will be used to store components such as disk drives, power supplies, and various populated printed circuit boards. Noting Legal Note 2(b) to Section XVI of the HTS, this computer case is principally used with an ADP processor unit. This article is also similar to the computer case housing noted in NY Ruling Letters D82224 and D81576.

CBP rationale

The applicable subheading for the model 32-541001A00 (541 Cyclone Micro ATX Case) computer metal case housing 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 not incorporating a cathode ray tube.

Full text

NY E81706 May 6, 1999 CLA-2-84:RR:NC:1:110 E81706 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Laura Denny CBT International, Inc., 110 West Ocean Blvd., Suite 728 Long Beach, California 90802 RE: The tariff classification of a computer case housing from China or Taiwan. Dear Ms. Denny: In your letter dated April 29, 1999, on behalf of Axxion Group Corp., you requested a tariff classification ruling. The merchandise under consideration involves a model number 32-541001A00 (541 Cyclone Micro ATX Case) computer metal case housing which is dedicated for an IBM desktop computer. This model 32-541001A00 computer housing measures approximately 14 inches in height by 14.5 inches in depth, and 7.5 inches in width. This case incorporates internal metal housings, which will be used to store components such as disk drives, power supplies, and various populated printed circuit boards. Noting Legal Note 2(b) to Section XVI of the HTS, this computer case is principally used with an ADP processor unit. This article is also similar to the computer case housing noted in NY Ruling Letters D82224 and D81576. The applicable subheading for the model 32-541001A00 (541 Cyclone Micro ATX Case) computer metal case housing 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 not incorporating a cathode ray tube. 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 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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