The tariff classification of a computer monitor riser from China

N313326 August 14, 2020 CLA-2-96:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Elizabeth A. Bishop ACCO Brands USA LLC 4 Corporate Drive Lake Zurich, Illinois 60047 RE: The tariff classification of a computer monitor riser from China Dear Ms. Bishop: In your letter dated July 20, 2020, you requested a tariff classification ruling. Images and descriptive literature were provided. The item under consideration is a computer monitor riser. It is designed to be used with computer monitors in order to raise them to provide better viewing. The riser includes a tempered glass top with plastic legs and a plastic pull out tray with a glass dry-erase surface that fits underneath the glass portion of the stand. The assembled product measures: 10" x 14" x 1". It will be imported as a full unit with minor assembly required (assembling legs to glass top). In your request you suggest the monitor riser is an accessory for computer monitors and should be classified under subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. In the course of regular tariff updates, the classification of monitors and displays that are principally used with automatic data processing machines was removed from heading 8471, HTSUS. Since heading 8473 provides for the parts and accessories of the machines of heading 8471, the monitor riser’s classification under 8473.30.5100, HTSUS, is not appropriate. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The computer monitor riser is a composite article comprising of a glass top with plastic legs, and a plastic pull out tray with a glass dry-erase surface that fits underneath the glass portion of the stand. Since no one component imparts the essential character, the classification would be provided from the item last in tariff, in this case, the dry erase board, GRI 3(c) noted. The applicable subheading for the computer monitor riser will be 9610.00.0000, HTSUS, which provides for “slates and boards, with writing or drawing surfaces, whether or not framed.” The rate of duty will be 3.5 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 the 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division