N144215 N1 Ruling Active

The tariff classification of a desktop stand from China

Issued February 8, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The desktop stand (Item Number A017GA02570) is composed of molded acrylonitrile-butadiene-styrene (ABS) plastic. It is designed for use on a desk and can hold items such as an iPad, iPhone or electronic reader in an upright position. The stand itself does not contain any electronic components or include any cables, though a cavity in the base allows for a charger or power cable connection with the electronic device it is holding. The desktop stand measures 3.25 inches in width by 5 inches in depth by 2.75 inches in height.

CBP rationale

The applicable subheading for the plastic desktop stand will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.

Full text

N144215 February 8, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a desktop stand from China Dear Mr. Crago-Edwards: In your letter dated January 20, 2011, you requested a tariff classification ruling. Photographs and descriptive literature were provided with your letter. The desktop stand (Item Number A017GA02570) is composed of molded acrylonitrile-butadiene-styrene (ABS) plastic. It is designed for use on a desk and can hold items such as an iPad, iPhone or electronic reader in an upright position. The stand itself does not contain any electronic components or include any cables, though a cavity in the base allows for a charger or power cable connection with the electronic device it is holding. The desktop stand measures 3.25 inches in width by 5 inches in depth by 2.75 inches in height. The applicable subheading for the plastic desktop stand will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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

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