N221880 N2 Ruling Active

The tariff classification of the MacBook Air 13 inch Base from Taiwan

Issued June 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The cover is composed of molded polycarbonate plastic with silicone feet. The cover is printed with a graphic design. It is designed to be snapped onto the base of the computer. It does not cover any part of the keyboard, allowing total access to the controls.

CBP rationale

The applicable subheading for the MacBook Air 13 inch Base will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N221880 June 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Robert Sul Uncommon, LLC 1556 West Carroll 202 Chicago, IL 60607 RE: The tariff classification of the MacBook Air 13 inch Base from Taiwan Dear Mr. Sul: In your letter dated June 18, 2012, you requested a tariff classification ruling. The item is identified as the MacBook Air 13 inch Base. The MacBook Air 13 inch Base is a one-piece back cover for the 13 inch laptop computer. Photographs of the item were submitted with your letter. The cover is composed of molded polycarbonate plastic with silicone feet. The cover is printed with a graphic design. It is designed to be snapped onto the base of the computer. It does not cover any part of the keyboard, allowing total access to the controls. The applicable subheading for the MacBook Air 13 inch Base will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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, Thomas J. Russo Director National Commodity Specialist Division

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