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The tariff classification of the IKEA Malle Magazine Rack and Computer Holder from Slovenia.
Issued November 29, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G84404 (November 29, 2000)
Tariff classification
HTS codes: 8302.50.0000, 8473.30.5000
Product description
The merchandise under consideration is the IKEA Malle Magazine Rack and Computer Holder. As per descriptive literature provided with your ruling request, the magazine rack and computer holder is sold together as desk accessories. They are made of lacquered steel. The Magazine Rack is made of flat steel with perforations; the steel is rolled in a "U" shape to accommodate a number of magazines. At the very end of the magazine rack, the steel is rolled in a "U" shape to fit over a desk support that allows the magazine rack to hang from that desk support. The Computer Holder is made from steel wire, and is bent in such a way as to form a shelf for a CPU to rest upon. The ends of the steel wire are shaped to fit over a desk support that allows the computer holder to hang form that desk support. As per literature, a nylon strap similar to a bungee cord with a hook is included with the computer holder and is used to secure the computer onto the holder. These holders are designed to attach and hang from a desk. Although they are sold together, each holder functions independently. With regard to sets, Explanatory Note for GRI Rule 3(b) states in pertinent part: (X) (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; Therefore, these accessories are not considered "goods put up in sets for retail sale."
CBP rationale
The applicable subheading for the IKEA Malle Magazine Rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Base metal mountings, fittings and similar articles suitable for furniture… Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The applicable subheading for the IKEA Malle Computer Holder will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.
Full text
NY G84404 November 29, 2000 CLA-2-84:RR:NC:1:110 G84404 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 8473.30.5000 Ms. Laura Yeager IKEA Wholesale NA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of the IKEA Malle Magazine Rack and Computer Holder from Slovenia. Dear Ms. Yeager: In your letter dated November 15, 2000, on behalf of IKEA you requested a tariff classification ruling. The merchandise under consideration is the IKEA Malle Magazine Rack and Computer Holder. As per descriptive literature provided with your ruling request, the magazine rack and computer holder is sold together as desk accessories. They are made of lacquered steel. The Magazine Rack is made of flat steel with perforations; the steel is rolled in a "U" shape to accommodate a number of magazines. At the very end of the magazine rack, the steel is rolled in a "U" shape to fit over a desk support that allows the magazine rack to hang from that desk support. The Computer Holder is made from steel wire, and is bent in such a way as to form a shelf for a CPU to rest upon. The ends of the steel wire are shaped to fit over a desk support that allows the computer holder to hang form that desk support. As per literature, a nylon strap similar to a bungee cord with a hook is included with the computer holder and is used to secure the computer onto the holder. These holders are designed to attach and hang from a desk. Although they are sold together, each holder functions independently. With regard to sets, Explanatory Note for GRI Rule 3(b) states in pertinent part: (X) (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; Therefore, these accessories are not considered "goods put up in sets for retail sale." The applicable subheading for the IKEA Malle Magazine Rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Base metal mountings, fittings and similar articles suitable for furniture… Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." The rate of duty will be free. The applicable subheading for the IKEA Malle Computer Holder will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other." 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 Eileen S. Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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