The tariff classification of a "PANEL SW SPG" and "FAN CUSHION" from Japan.

NY F88500 June 28, 2000 CLA-2-84:RR:NC:MM:110 F88500 CATEGORY: Classification TARIFF NO.: 8473.30.5000; 3926.90.9880 Mr. Mitchell Neriah 415 So. Prospect Ave. Ste. 110 Redondo Beach, CA 90277 RE: The tariff classification of a "PANEL SW SPG" and "FAN CUSHION" from Japan. Dear Mr. Neriah: In your letter dated June 9, 2000, on behalf of your client Toshiba America Information Systems, Inc. (TAIS), you requested a tariff classification ruling. Samples of both items were included with your ruling request. The first item in question is the "PANEL SW SPG" TAIS part number 47M202806P00. A picture was also provided showing the installation of this part within the notebook computer. This panel switch spring is a stainless steel spring that is used to activate a power switch located near the latch assembly in a Toshiba notebook computer. When the top cover of the notebook is closed, the top cover latch penetrates into the bottom cabinet pushing down on the spring, which activates a push button switch. This switch powers down the notebook when the cover is closed. This part is stamped and formed from a single piece of sheet metal. The main part is an arm with a platform or enlarged area on the end. It is designed to be attached along the front of the notebook case by a screw. There are also two guide pins in the case for proper alignment. The second article in question is the "FAN CUSHION" TAIS part number 47K203682P00. The "FAN CUSHION" is an article composed of polyethylene foam. This item is rectangular in shape and measures approximately 20mm x 8mm x 5mm thick. A PET plastic sheet, 20mm x 10mm, is permanently glued to one side. The PET sheet has a self-adhesive strip 20mm x 5mm. This cushion is affixed to the cabinet by the self-adhesive strip and is used to cushion a cooling fan. The primary function of the "FAN CUSHION" is to provide protection to internal parts from vibration or shock. This foam cushion is not an article of Section XVI , because it is not a good of any of the headings of that section. It also does not possess the characteristics of a part. Although cut to size, it is not specifically designed or shaped. It is not essential to the functioning of either the motor or the notebook computer. Not every article used with another article or machine is a “part” for tariff purposes, United States v. Cody Manufacturing Co., Inc., 44 CCPA 67, C.A.D. 639 (1957). To be considered a part of an ADP machine, the item must be an integral, constituent component essential to the operation of the machine. The "PANEL SW SPG" is made from a single piece of stainless steel. It is designed specifically and exclusively for use with Toshiba's notebook computers and cannot be used in any other application. Its design features are specific to the application. It also does not have the design and function of a spring and is not considered a part of general use. When installed into the notebook computer, it becomes essential to the operation of the article. The applicable subheading for the "PANEL SW SPG" part number 47M202806P00 will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be free. The "FAN CUSHION" is not essential to the operation of the computer notebook. There is no compelling argument that this articles is a part for tariff purposes because neither the notebook computer nor fan depends on the "FAN CUSHION" for completeness or function. The applicable subheading for the "FAN CUSHION" part number 47K203682P00 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Other: Other: Other.” The rate of duty will be 5.3 percent ad valorem. 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 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division