The tariff classification of a protection pack laptop cover set from Taiwan

N047634 January 22, 2009 CLA-2-39:OT:RR:NC:2:221 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Peter A. Quinter, Esq. Becker and Poliakoff P.O. Box 9057 Fort Lauderdale, FL 33310-9057 RE: The tariff classification of a protection pack laptop cover set from Taiwan Dear Mr. Quinter: In your letter dated December 18, 2008, on behalf of your client, Marware, Inc., you requested a tariff classification ruling The merchandise under consideration is described as a Protection Pack Deluxe for a 13 inch MacBook laptop computer. The set includes one hand rest, one track pad cover, two track pad button covers and one keyboard cover, packaged together in a retail box. The hand rest is a thin flat shape made from black cellular plastic sheeting that is specifically designed with cutouts for exact placement over the 13” MacBook’s surface area below the keyboard. The hand rest measures approximately 12 ½” by 3 ½” and has a center cutout that measures 4” by 3” to precisely surround the track pad and track pad button. The track pad cover is a rectangular strip with top rounded corners made of clear plastic sheeting. It measures 4” x 2” and is designed to fit precisely into the upper portion of the hand rest cover’s cutout. The protection pack includes two interchangeable track pad button covers designed to fit onto the track pad button located below the track pad. One is made of clear plastic sheeting to match the clear plastic track pad cover; the other is made of flat black cellular plastic sheeting to match the black plastic hand rest. Each track pad button cover measures 4” by 1” and has bottom rounded corners. The button covers are designed to fit precisely into the bottom portion of the hand rest’s cutout. Together, the track pad cover and track pad button cover fit the 4” by 3” cutout of the hand rest. The hand rest, track pad cover and track pad button covers are each made of flat pressure sensitive plastic sheeting. Each has an adhesive bottom surface protected with a peel-off paper backing. These adhesive covers are designed to protect the surface of the laptop from scratches and other damage. The keyboard cover is a rectangular cloth made of synthetic textile fabric measuring approximately 10 ½” x 4 ½” with finishing stitches sewn around all of the edges. The cover is said to protect the keys from accumulated dirt and oil. It can also be used as a cleaning cloth. You suggest classification as a set in subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the machines of heading 8471. This office agrees that the Protection Pack Deluxe is classifiable as a set. All of the components provide protection to the surface of the laptop computer. The hand rest is said to keep the laptop clean and free of scratches from jewelry or watches. The track pad and track pad button covers are said to minimize oily fingerprints, dirt and scratches. The keyboard cover is said to prevent the transfer of dirt and oil from the keys to the display. The pressure sensitive hand rest, track pad cover and track pad button covers are all specifically provided for in heading 3919 of the HTSUS. These components predominate by weight, value and function in the set and impart the essential character. However, the set is not classifiable in subheading 8473.30.5100, HTSUS. Please note that articles that may function as parts or accessories are not necessarily classifiable as parts or accessories. Additional U.S Rule of Interpretation 1(c) of the HTSUS states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. In accord with Additional U.S. Rule of Interpretation 1(c), the provision for accessories of the machines of heading 8471 shall not prevail over the specific provision for pressure sensitive shapes of heading 3919. The applicable subheading for the Protection Pack Deluxe will be 3919.90.5060, HTSUS, which provides for self- adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division