The tariff classification of an undermount CPU holder from China.

NY J87941 August 28, 2003 CLA-2-84:RR:NC:1:110 J87941 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Leslie J. Cummings Vice President of Finance & Treasurer Knape & Vogt Manufacturing Company 2700 Oak Industrial Drive NE Grand Rapids, MI 49505-6083 RE: The tariff classification of an undermount CPU holder from China. Dear Ms. Cummings: In your letter dated August 4, 2003 you requested a tariff classification ruling. The merchandise under consideration is the E301 Undermount CPU (Central Processing Unit) Holder. The Undermount CPU holder measures approximately 12½ inches long by 18½ inches wide by 6½ inches deep. This product consists of two molded plastic side panels that adjust along an aluminum extrusion. The Undermount CPU holder is designed to store a CPU safely out of the way under a table or desk, yet allowing convenient access to all controls, drives and cables. It installs easily and adjusts to securely accommodate most any CPU. The CPU holder slides back and forth on a metal track and rotates 360º for easy access. The CPU holder serves as a support for the CPU and also safeguards it by keeping it up off the floor. The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The E301 Undermount CPU Holder appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS. The applicable subheading for the E301 Undermount CPU Holder will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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