The tariff classification of a computer housing with power supply from China or Taiwan.

NY I83724 July 9, 2002 CLA-2-84:RR:NC:1:110 I83724 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a computer housing with power supply from China or Taiwan. Dear Ms. Denny: In your letter dated June 18, 2002, on behalf of your client Axxion Group Corp., you requested a tariff classification ruling. The merchandise under consideration is the “CARDHU” chassis, model number 777. A sample of the “CARDHU” chassis was submitted with your ruling request and will be returned to you. This item is a metal case chassis with a removable metal housing and plastic front. This chassis is for an IBM desktop personal computer (PC). The housing measures approximately 12 inches wide by 13¾ inches deep and is 4½ inches high. The front of this housing has two USB ports, on/off switch, two Light Emitting Diode’s (LED’s) and an opening for a hardware unit such as a floppy disk drive or CD-ROM drive. There is a pull out draw measuring approximately 4½ inches wide by 1½ inches high and is 5½ inches deep. This draw appears to be access for an additional piece of hardware. Within the “CARDHU” chassis is a power supply and five electrical harnesses with connectors. Noting Legal Note 2(b) to Section XVI of the Harmonized Tariff Schedule, parts of machines if suitable for use solely or principally with a particular kind of machine, are to be classified with the machines of that kind. This PC housing appears to be principally used as a part of an automatic data processing machine. The applicable subheading for the “CARDHU” chassis, model number 777 will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…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 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division