The tariff classification of an iPad tablet holder from China

N300479 October 1, 2018 CLA-2-84:OT:RR:NC:N2:220CATEGORY:  ClassificationTARIFF NO.: 8473.30.5100Ms. Catherine L. SpencerFreight Expediters6920 Engle Road, Suite IIMiddleburg Heights, OH 44130 RE:  The tariff classification of an iPad tablet holder from China Dear Ms. Spencer:In your letter dated September 7, 2018, you requested a tariff classification ruling on behalf of your client, International Products Sourcing Group.The subject merchandise is identified as the Mavic 2 Remote Controller Tablet Holder (P/N 821546) which is used to control Mavic drones. It is noted in your request that the remote controller is not imported with the tablet holder. In a subsequent e-mail communication with our office, you stated that the type of tablet used in this application is an iPad. The tablet holder is manufactured from aircraft-grade aluminum and is foldable. It consists of a spring clamp at the top to accommodate a 7 inch to 10 inch tablet and a tilted rear support to secure and adjust the viewing angle of the tablet. This type of holder does not contain any electronics.  The applicable subheading for this iPad tablet holder 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 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other. The general rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8473.30.5100, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8473.30.5100, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.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 https://hts.usitc.gov/current.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 Karl Moosbrugger at [email protected].Sincerely, Steven A. MackDirectorNational Commodity Specialist Division