The tariff classification of a computer chassis from China or Taiwan.

NY L80833 November 19, 2004 CLA-2-84:RR:NC:1:110 L80833 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Troy E. Clarke Customs Compliance Manager CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, California 90802 RE: The tariff classification of a computer chassis from China or Taiwan. Dear Mr. Clarke: In your letter dated October 29, 2004, on behalf of your client Axxion Group Corp., you requested a tariff classification ruling. The merchandise under consideration is the Model 598 “NIAGARA” computer chassis. A sample of the computer chassis was submitted with your ruling request and will be returned to you. This metal chassis measures approximately 8 inches wide by 17 inches high and is 18½ inches deep. The “NIAGARA” computer chassis is designed to be used as the housing for a Gateway tower computer. The “NIAGARA” chassis consists of a full metal frame with metal and plastic brackets inside the housing for support and protection of various devices such as a Hard Disk Drive, Floppy Disk Drive, CD/DVD Drive etc. This metal chassis has a quick release side cover allowing easy access to the internal frame of the chassis for installation of the main components and other various devices. The front of the chassis has an easily removable decorative plastic panel revealing a section of the metal chassis that supports an on/off switch, two USB (Universal Serial Bus) ports, one input and one output audio ports, all with wiring harness and easy quick connect electrical connectors. Noting Legal Note 2(b) to Section XVI of the Harmonized Tariff Schedule (HTS), this metal chassis/housing appears to be principally used as parts of a processor unit for an automatic data processing machine system. The applicable subheading for Model No. 598 “NIAGARA” computer chassis/housing 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