The tariff classification of tablet computer kiosks from China

N276869 July 14, 2016 CLA-2-84:OT:RR:NC:N4:120 CATEGORY: Classification TARIFF NO.: 8473.30.5100 Mr. George Keller Customs Advisory Services, Inc. 110 Hartsfield Centre Parkway, Suite 350 Atlanta, GA 30354 RE: The tariff classification of tablet computer kiosks from China Dear Mr. Keller: In your letter dated June 22, 2016 you requested a tariff classification ruling on behalf of your client, Bouncepad Limited. The items under consideration are tablet personal computer (PC) kiosks referred to as the Bouncepad Flip, the Bouncepad Lounge, the Bouncepad Rail, the Bouncepad Floorstanding, and the Bouncepad FloorFlex. Each of these kiosks are designed primarily for use with various tablet PCs and serve as a secure, protective enclosure and mounting method with configurable options for access to cameras and the home button. The kiosks are composed primarily of stainless steel and aluminum, with a silicone rubber tablet support for properly holding the tablet PC. In use, the kiosks may be mounted on either horizontal or vertical surfaces, such as a wall, desk, or floor, thereby displaying content at different angles, distances or platforms. This type of flexibility allows the user to adjust and view the tablet PC for easy interaction while providing protection and security for the tablet PC. The kiosks are intended to be used in environments such as shopping malls, restaurants, airports and children play areas. This ruling is based on evidence that the tablet mounts are of the class or kind principally used with ADP machines of heading 8471, Harmonized Tariff Schedule of the United States (HTSUS). With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs and Border Protection relies on the facts and these decisions are made on a case-by-case basis. The applicable subheading for all five tablet computer kiosks will be 8473.30.5100, 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 8469-8472: 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 https://hts.usitc.gov/current. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division