The tariff classification of a “LCD Mask Seal” and a “Blind Seal” from Japan

NY F88548 June 29, 2000 CLA-2-84:RR:NC:MM:110 F88548 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Mitchell Neriah 415 So. Prospect Ave. Ste. 110 Redondo Beach, CA 90277 RE: The tariff classification of a “LCD Mask Seal” and a “Blind Seal” from Japan Dear Mr. Neriah: In your letter dated June 8, 2000 you requested a tariff classification ruling on behalf of Toshiba America Information Systems, Inc. (TAIS). The first item described in your letter is the “LCD Mask Seal,” TAIS part # 47K171512P00. A sample and two photographs showing the placement of the LCD Mask Seal were also submitted. It is a small square, 8mm x 8mm, of pressure sensitive plastic with a self-adhesive back. It is designed and shaped to cover a screw and screw hole on the notebook cabinet bezel. It forms an even, uniform, and monochrome surface for the bezel and completes or finishes the cabinet. The second item is the “Blind Seal,” TAIS part # 47K201920P00. A sample was submitted. This is a rectangular strip, 87mm x 5mm, of pressure sensitive plastic with a self-adhesive back. It is also designed and shaped to cover screws and screw holes on the notebook cabinet bezel. The Blind Seal completes the cabinet finish and forms a smooth, uniform, and monochromatic surface for the bezel. In determining whether an article is a “part” for tariff purposes, this office finds United States v. Cody Manufacturing Co., Inc., 44 CCPA 67, C.A.D. 639 (1957), and cited cases, instructive. To be considered a part the item must be an integral, constituent component of another article necessary to the completion of the article, and which enables that article to function in the manner for which it was designed. The LCD Mask Seal and the Blind Seal function to complete the cabinet providing it with a smooth, uniform, and monochromatic surface. Therefore, it is the opinion of this office that these articles possess the characteristics of a part. The applicable subheading for the “LCD Mask Seal,” TAIS part # 47K171512P00, and the “Blind Seal,” TAIS part # 47K201920P00, 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. 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