G87220 G8 Ruling Active

The tariff classification of a personal computer housing from China.

Issued March 2, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration is a personal computer metal case housing described as a subassembly and is dedicated for a desktop computer. Pictorial literature was submitted with your ruling request. This subassembly is for a central processing unit (CPU) and will be used to store components such as disk drives, power supply, and various populated printed circuit boards. This subassembly consists of a metallic frame and housing measuring approximately 39 cm in length, 39.5 cm in width and 13 cm high with a plastic front panel. As per descriptive literature and pictures, the plastic front panel has a switch, floppy disk drive with wiring harness installed, and an opening for a future compact disc drive to be installed at a latter date. The rear section of this subassembly is a metallic structure with exhaust vents, a key lock switch, one horizontal hollow for future components and four vertical hollow bays for printed circuit boards (PCB’s). In the subassembly interior, there is a power supply installed with a cooling fan, metal housing and electrical cables. Noting Legal Note 2(b) to Section XVI of the Harmonized Tariff Schedule of the United States (HTS), this computer case is principally used with an automatic data processing (ADP) machine.

CBP rationale

The applicable subheading for this desktop computer subassembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories 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 G87220 March 2, 2001 CLA-2-84:RR:NC:1:110 G87220 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Sergio Perez Aguilar Seegrove International Shippers, Inc. 13601 N. Lamar Dr. Killam Ind. Park, Building “K” Laredo, TX 78045 RE: The tariff classification of a personal computer housing from China. Dear Mr. Sergio Perez Aguilar: In your letter received by this office on February 14, 2001, you requested a tariff classification ruling on behalf of your client Seasset LLC. The merchandise under consideration is a personal computer metal case housing described as a subassembly and is dedicated for a desktop computer. Pictorial literature was submitted with your ruling request. This subassembly is for a central processing unit (CPU) and will be used to store components such as disk drives, power supply, and various populated printed circuit boards. This subassembly consists of a metallic frame and housing measuring approximately 39 cm in length, 39.5 cm in width and 13 cm high with a plastic front panel. As per descriptive literature and pictures, the plastic front panel has a switch, floppy disk drive with wiring harness installed, and an opening for a future compact disc drive to be installed at a latter date. The rear section of this subassembly is a metallic structure with exhaust vents, a key lock switch, one horizontal hollow for future components and four vertical hollow bays for printed circuit boards (PCB’s). In the subassembly interior, there is a power supply installed with a cooling fan, metal housing and electrical cables. Noting Legal Note 2(b) to Section XVI of the Harmonized Tariff Schedule of the United States (HTS), this computer case is principally used with an automatic data processing (ADP) machine. The applicable subheading for this desktop computer subassembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories 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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