NY 0860612 - The tariff classification of a computer case with attached power supply from Taiwan. - United States International Trade Commision Rulings

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NY 860612
Feb 26 1991

CLA-2-84:S:N:N1:110 860612

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

Ms. Mary Beth Moran
The Buffalo Customhouse Brokerage Co. Inc. Peace Bridge Plaza Warehouse
Suite 211
Buffalo, New York 14213

RE: The tariff classification of a computer case with attached power supply from Taiwan.

Dear Ms. Moran:

In your letter dated February 15, 1991, on behalf of Canta Technologies, you requested a tariff classification ruling.

The merchandise under consideration involves a metal computer case with attached power supply that is designed for use with desk-top and tower-type processor units. The "Procase" and "Loyalty" series of cases can either stand on the floor or sit on the desk. These cases range in height from 6 1/2 inches to approximately 24 inches. A cost comparison of the cases and the power supplies indicates that the value of the cases is approximately twice the cost of the power supplies. Some of the cases also include a 3 1/2 inch drive mounting adaptor. The essential character of this article is in our opinion represented by the computer case.

The applicable subheading for the computer case with attached power supply will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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