The tariff classification of a laptop computer protection pack from Taiwan

N056188 April 16, 2009 CLA-2-39:OT:RR:NC:4:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Peter A. Quinter Becker & Poliakoff P.O. Box 9057 Fort Lauderdale, FL 33310-9057 RE: The tariff classification of a laptop computer protection pack from Taiwan Dear Mr. Quinter: In your letter dated March 24, 2009, on behalf of Marware, Inc., you requested a tariff classification ruling. The merchandise is described as “Protection Pack Silicone” for a MacBook Air™ laptop computer. The set includes four pressure sensitive protective sheets and one keyboard cover packaged together in a retail box. Two of the protective sheets are made of silver colored silicone plastic to match the aluminum computer. These sheets fit on either side of the tracking pad and form covers for the hand rest area. The remaining two sheets are made of clear plastic sheeting. One fits onto the track pad and the other onto the click button. The two hand rest covers, the track pad cover and the click button cover have adhesive bottom surfaces protected with peel-off paper backing. These adhesive covers are designed to protect the surface of the laptop from oily fingerprints, dirt, scratches and other damage. The silicone covers protect the wrist areas from scratches caused by items such as jewelry and watches and provide a softer feel. The thin, clear film covers for the track pad and click button minimize oil marks, dirt and scratches without interfering with control. The keyboard cover is a rectangular cloth made of synthetic textile fabric measuring approximately 10 ½" x 4 ½" with finishing stitches sewn around all of the edges. The cover is said to protect the keys from accumulated dirt and oil and prevent transfer of dirt and oil from the keys to the display. It can also be used as a cleaning cloth. You suggest classification as a set in subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the machines of heading 8471. This office agrees that the Protection Pack Silicone is classifiable as a set. The components are put up together to provide protection to the surface of the laptop computer. However, articles that may function as parts or accessories are not necessarily classifiable as parts or accessories. Additional U.S Rule of Interpretation 1(c) of the HTSUS states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory. The pressure sensitive hand rest covers, track pad cover and click button cover are all specifically provided for in heading 3919 of the HTSUS. These components predominate by weight, value and function in the set and impart the essential character. In accord with Additional U.S. Rule of Interpretation 1(c), the provision for accessories of the machines of heading 8471 shall not prevail over the specific provision for pressure sensitive shapes of heading 3919. In addition, the language of heading 8473 excludes covers, carrying cases and the like from classification in heading 8473. The applicable subheading for the Protection Pack Silicone will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division