The tariff classification of model number FFE2, Micro ATX metal case housing for an IBM computer from China or Taiwan.

NY G82779 October 23, 2000 CLA-2-84:RR:NC:MM:110 G82779 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 model number FFE2, Micro ATX metal case housing for an IBM computer from China or Taiwan. Dear Ms. Denny: In your letter dated September 27, 2000, on behalf of your client Axxion Group Corp., you requested a tariff classification ruling. The merchandise under consideration is model number FFE2, Micro ATX metal case housing for an IBM personal computer. A sample of this metal case housing was submitted with your ruling request. This case measures approximately 15 inches in height, 7.5 inches in width, 14.5 inches in depth and has a plastic cover on the front that has an access door in which a floppy disk drive resides. This unit will be shipped with a power supply and floppy disk drive installed. The FFE2 Micro ATX housing will be used for a mini-tower. Noting Legal Note 2(b) to Section XVI of the Harmonized Tariff Schedule of the United States (HTS), parts suitable for use solely or principally with a particular kind of machine…are to be classified with the machines of that kind. The IBM FFE2 Micro ATX metal case housing appears to be used solely or principally with automatic data processing machine of heading 8471 of the HTS. The applicable subheading for the FFE2, Micro ATX metal case housing 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