The tariff classification of a computer case from China

NY R04443 August 10, 2006 CLA-2:RR:E:NC:1:120 R04443 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Sherry Pompa Selektro Power, Inc. 3610 NW 115th Avenue Doral, Florida 33178 RE: The tariff classification of a computer case from China Dear Ms. Pompa: In your letter dated July 20, 2006 you requested a tariff classification ruling. The merchandise under consideration is the ATX Mid-Tower computer case. This model is made of a plastic frame measuring 6.5” wide by 16.5” long by 17.5” high. Inside the housing are dividing panels with slots made of aluminum used to support the computer components once they are installed. The case fits AT, Baby AT, ATX and Micro ATX motherboards. It has seven (7) expansion slots, three (3) 5.25” Drive Bays, two (2) external 3.5” Drive Bays and four (4) Internal 3.5” Drive Bays. The optional vented side panel is screwed on to support 450 Watts of power. The power supply is ready for a Pentium 4 processor. The applicable subheading for the computer case will be 8473.30.5000, 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division