The tariff classification of a computer housing with power supply from China or Taiwan.

NY J83561 April 25, 2003 CLA-2-84:RR:NC:1:110 J83561 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a computer housing with power supply from China or Taiwan. Dear Ms. Denny: In your letter dated April 2, 2003, on behalf of your client Axxion Group Corp., you requested a tariff classification ruling. The merchandise under consideration is the Model Number 718 “SPEYBURN” chassis. A sample of the “SPEYBURN” chassis was submitted with your ruling request and will be returned to you. This item is a combination metal case housing/chassis with a plastic front panel and the name “ThinkCentre” printed in red. This chassis is for a desktop personal computer (PC). The housing measures approximately 12 inches wide by 14 inches deep and is 3½ inches high. The front of this housing has two openings for USB ports, on/off switch, two Light Emitting Diode’s (LED’s) and two openings for hardware units such as a floppy disk drive and CD-ROM drive. The top of the metal housing/chassis hinges upward with the release of two push buttons on either side to expose the inner chassis for modification or repairs. After the top panel is raised the front plastic panel tilts forward to allow access to the backside of the front panel which supports the on/off switch, LED’s and exhaust fan already installed with their electrical harnesses. Within the “SPEYBURN” chassis is a power supply with three electrical harnesses and connectors. Noting Legal Note 2(b) to Section XVI of the Harmonized Tariff Schedule, parts of machines if suitable for use solely or principally with a particular kind of machine, are to be classified with the machines of that kind. This PC housing appears to be principally used as a part of an automatic data processing machine. The applicable subheading for the Model Number 718 “SPEYBURN” housing/chassis will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division