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E87063 E8 Ruling Active

The tariff classification of Aluminum Legs from Taiwan.

Issued September 20, 1999 by U.S. Customs and Border Protection.

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E8 E87063 (September 20, 1999)

Tariff classification

HTS codes: 7616.99.5090

Headings: 7616

GRI rules applied: GRI 5(a)

Product description

The items are three aluminum legs that will be further assembled in the United States into a “Cyberlegs Product”. A plastic head and support arm assembly will be attached to the top of the legs to make a “Cyberlegs” portable computer stand. The aluminum legs will be packed in a polyester bag that is made specifically to hold the aluminum legs. The sample will be returned as per your request.

CBP rationale

The applicable subheading for the aluminum legs will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other.

Full text

NY E87063 September 20, 1999 CLA-2-76:RR:NC:1:115 E87063 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Gayle Pike Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of Aluminum Legs from Taiwan. Dear Ms. Pike: In your letter dated August 31, 1999 you requested a tariff classification ruling on behalf of your client Nomadic Solutions, LLC. The items are three aluminum legs that will be further assembled in the United States into a “Cyberlegs Product”. A plastic head and support arm assembly will be attached to the top of the legs to make a “Cyberlegs” portable computer stand. The aluminum legs will be packed in a polyester bag that is made specifically to hold the aluminum legs. The sample will be returned as per your request. The applicable subheading for the aluminum legs will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other.. The rate of duty will be 2.5% ad valorem. The polyester bag will be classified under General Rules of Interpretation 5(a) which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character. 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 Melvyn Birnbaum at 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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