NY 0863921 - The tariff classification of a computer case with or without an incorporated power supply from Taiwan - United States International Trade Commision Rulings

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NY 863921
June 06 1991

CLA-2-84:S:N:N1:110 863921

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

Mr. Jim Ghiorzoe
Daher America, Inc.
20 Adrian Court
Burlingame, CA 94010

RE: The tariff classification of a computer case with or without an incorporated power supply from Taiwan

Dear Mr. Ghiorzoe:

In your letter dated May 22, 1991, on behalf of Palo Alto Design Group, you requested a tariff classification ruling.

The merchandise under consideration involves a desk-top computer case that will be imported containing only a power supply, and at times without any components inside of the case. The plastic computer case is approximately 15.5 inches in length and 6 inches in height, and is specifically designed for use with a desk-top automatic data processing machine. After importation, such components as disk drives, and a main processor board are added to the unit, which converts the article into a functional digital processing unit.

The computer case when imported with an incorporated power supply would be considered to be a composite article. Classification would thus be dependent on General Rule of Interpretation (GRI) 3. Since no "essential character" is evident from this device, classification would fall under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the computer case 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.

The applicable subheading for the computer case that incorporates a power supply will be 8473.30.4000, 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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