The tariff classification of a computer stand from Taiwan.
Issued December 21, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8473.30.5000
Headings: 8473
Product description
The merchandise under consideration is a CPU (Central Processing Unit) Stand with Casters identified as item number W092KA02136. This item is a square metal platform with two vertical metal sides, which are adjustable to accommodate CPU’s (i.e., desktop or mini-tower personal computers) from 6 to 9 inches wide. This CPU Stand sits on four nylon plastic caster type wheels allowing easy mobility and unrestricted access to all sides of the CPU. The CPU Stand serves as a support or base for the CPU and also safeguards it by keeping it up off the floor. It enables the user to reposition the CPU out of the way thereby clearing floor space around the work area. The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The CPU Stand with Casters appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS.
CBP rationale
The applicable subheading for the CPU Stand with Casters will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.
Full text
NY R02934 December 21, 2005 CLA-2-84:RR:NC:1:110 R02934 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a computer stand from Taiwan. Dear Mr. Crago: In your letter dated December 5, 2005 you requested a tariff classification ruling. The merchandise under consideration is a CPU (Central Processing Unit) Stand with Casters identified as item number W092KA02136. This item is a square metal platform with two vertical metal sides, which are adjustable to accommodate CPU’s (i.e., desktop or mini-tower personal computers) from 6 to 9 inches wide. This CPU Stand sits on four nylon plastic caster type wheels allowing easy mobility and unrestricted access to all sides of the CPU. The CPU Stand serves as a support or base for the CPU and also safeguards it by keeping it up off the floor. It enables the user to reposition the CPU out of the way thereby clearing floor space around the work area. The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The CPU Stand with Casters appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS. The applicable subheading for the CPU Stand with Casters will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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