N252110 N2 Ruling Active

The tariff classification of a tablet stand from China

Issued April 17, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5100

Headings: 8473

Product description

The subject merchandise, which is referred to as a “Universal Tablet Stand” (item number PAD4-09), is a tablet stand for an iPad or a similar tablet. This stand, which is composed of steel and plastic materials, has an adjustable top length of 26 to 64 mm, with silicone feet for properly supporting the tablet. It also has a flexible angle (36 to 180 degrees) between two legs, as well as a 360-degree rotation capability. This type of flexibility allows the user to adjust and view the tablet ergonomically from different angles. It should be noted that this tablet stand is marketed and sold principally with an iPad or a similar tablet.

CBP rationale

The applicable subheading for this tablet stand will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469-8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.

Full text

N252110 April 17, 2014 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8473.30.5100 Mr. Marco Huang Test Rite Products Corporation 1900 S. Burgundy Place Ontario, CA 91761 RE: The tariff classification of a tablet stand from China Dear Mr. Huang: In your letter dated April 3, 2014, you requested a tariff classification ruling. The subject merchandise, which is referred to as a “Universal Tablet Stand” (item number PAD4-09), is a tablet stand for an iPad or a similar tablet. This stand, which is composed of steel and plastic materials, has an adjustable top length of 26 to 64 mm, with silicone feet for properly supporting the tablet. It also has a flexible angle (36 to 180 degrees) between two legs, as well as a 360-degree rotation capability. This type of flexibility allows the user to adjust and view the tablet ergonomically from different angles. It should be noted that this tablet stand is marketed and sold principally with an iPad or a similar tablet. The applicable subheading for this tablet stand will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469-8472: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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