The tariff classification of computer accessories from Canada.

N070132 August 5, 2009 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8473.30.5100 Mr. Jamal Ahmed Farrow International Trade Consulting 5397 Eglinton Avenue West, Suite 220 Etobicoke, Ontario M9C 5K6 Canada RE: The tariff classification of computer accessories from Canada. Dear Mr. Ahmed: In your letter dated July 20, 2009 you requested a tariff classification ruling on behalf of your client, Waterloo Furniture Components. The merchandise under consideration is described as the Pull Out Keyboard Tray, the Articulating Keyboard Tray, the Dual Arm Articulating Keyboard Arm, CPU Holder, and Flat Panel Monitor Support. The Pull Out Keyboard Tray consists of a platform or tray specifically designed to support a keyboard, mounted onto a pair of ball bearing slides. The slides have brackets that allow the assembly to be attached to the underside of a desk or work surface. The brackets that attach the keyboard slides to the desk have a pre-set fixed adjustment, allowing the installer to set the tray at a pre-determined height. The Pull Out Keyboard Tray also has a second platform designed to support a mouse, which may be detached and configured for either right or left hand use of the mouse. The Articulating Keyboard Trays (AKTs) also consist of platforms or trays specifically designed to support a keyboard and mouse, and are mounted on the underside of a desk or work surface. Additionally, the AKTs provide 360 degrees of swivel rotation, infinite height adjustment above and below the desk, tilt tray adjustment, and a palm rest and document holding attachments for the tray surface. The Dual Arm Articulating Keyboard Arms is comprised of a two-arm mechanism designed to attach to a desk or work surface for use in intensive keyboarding situations. The keyboard platform is not imported with this device. The Dual Arm Articulating Keyboard Arms provide a wide adjustment range, as well as the ability to use the keyboard while either sitting or standing, once the keyboard platform is connected. The CPU Holder consists of a track assembly that is attached to the underside of a desk or work surface and incorporates a clamping device designed to contain an ADP (automatic data processing) machine. It is fully adjustable to accept a wide range of computer sizes, and is capable of being locked so that the computer may not be removed. This device frees desk space by suspending the computer underneath the work surface, and also safeguards the computer by keeping it off the floor. The Flat Panel Monitor Supports are designed to support a flat screen monitor, thus freeing up desk space. Depending on the desk configuration, the monitor supports are either clamp mounted or grommet mounted to the desk surface and are available in a variety of configurations, with various arm extensions, height adjustments and single or multi-screen configurations. In your ruling request you suggest classification under 8473.50.9000 as parts and accessories equally suitable for use with machines of two or more of the headings 8469 to 8472. However, these five articles are not used with two or more machines of headings 8469 to 8472; rather, based on the information provided, they are designed for use solely or principally with articles of heading 8471, HTSUS. The applicable subheading for the Pull Out Keyboard Tray, the Articulating Keyboard Tray, the Dual Arm Articulating Keyboard Arm, CPU Holder, and Flat Panel Monitor Support will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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