The tariff classification of parts for an Automated Data Processing (ADP) flat- screen monitor arm support assembly from China

NY M86092 September 15, 2006 CLA-2-84:RR:NC:1:120 M86092 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Darcy Firkus SpaceCo Business Solutions, Inc.13100 East Albrook Drive, Suite 100 Denver, Co, 80239 RE: The tariff classification of parts for an Automated Data Processing (ADP) flat- screen monitor arm support assembly from China Dear Mr. Darcy Firkus: In your letter dated August 12, 2006 you requested a tariff classification ruling. A representative sample was submitted with your ruling request.       The merchandise under consideration is five casting parts made of a high-pressure, die-cast aluminum used in the making of a monitor arm support assembly. You stated that these parts are imported from China as raw aluminum die casting parts and are further processed through powder coating in the United States. These parts include: the vertical mount for beam raw (SBC022), double hub raw (SAM044), vertical mount for adjustable slatwall (SAM062), vertical mount raw (SAM060), and base plate raw (SAM003 XL). Each part is completed machinery to the point of recognition as parts of a monitor arm support. The assembly is used with the Spacearm laptop platform to position an Automated Data Processing (ADP) monitor at the correct height and angle for viewing. The arm assembly can be mounted to any horizontal or vertical surface.      These five parts possess the essential character of the complete or finished arm support assembly. Under General Rule of Interpretation (GRI) 2 (a) any reference in a heading to an article includes that article incomplete or unfinished provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.      The applicable subheading for parts of an Automated Data Processing (ADP) flat-screen monitor arm support assembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories…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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division