The tariff classification of a metal bracket from China or Taiwan.

NY F88686 July 20, 2000 CLA-2-84:RR:NC:MM:110 F88686 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Laura Denny Customs Compliance Manager CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, California 90802 RE: The tariff classification of a metal bracket from China or Taiwan. Dear Ms. Denny: In your letter dated June 15, 2000, on behalf of your client Axxion Group Corp., you requested a tariff classification ruling. The merchandise under consideration is a small metal bracket used in a computer. A sample was submitted with your ruling request. Part number BDT-PS-D18 is used to connect a power supply to the computer housing. It is a metal bracket measuring approximately two and one half inches in length by one and one half inches wide. One half inch of the width is bent up at a 90 degree angle with a U shape slot cut in it. The other side of the width has two small holes for screw fasteners. This bracket is designed exclusively for use in a Gateway computer. Noting Legal Note 2(b) to Section XVI of the HTS, "Other parts, if suitable for use solely or principally with a particular kind of machine…are to be classified with the machine of that kind…." This bracket appears to be principally used as a part of an automatic data processing machine of heading 8471. The applicable subheading for part number BDT-PS-D18 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