The tariff classification of an iPad tablet stand from China

N258503 November 10, 2014 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8473.30.5100 Mr. Matthew W. Townsend Freeform Woodworks 5557 Spring Ridge Drive Watauga, TX 76137 RE: The tariff classification of an iPad tablet stand from China Dear Mr. Townsend: In your letter dated October 21, 2014, you requested a tariff classification ruling. The subject merchandise is an adjustable wooden iPad tablet stand, with metal hardware and recessed interior magnets, measuring approximately 11 ¼ inches in height by 11 ¾ inches in width by 6 ½ inches in depth. It has a tilted rear support, with an rectangular-shaped base and a hinge, to secure and adjust the viewing angle of the attached rectangular-shaped framed holder; this holder has specially designed cutouts for securing the insert of an iPad tablet (not included) and an iDynamo credit card reader (not included). It is noted that this type of stand, which does not contain any electronics, is marketed and sold principally for use with an iPad tablet. The applicable subheading for this iPad tablet stand will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Denise Faingar at denise.m.faingar@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division