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NY B80858




January 13, 1997

CLA-2-84:RR:NC:1:110 B80858

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Mr. Byron Johnson
McClary Swift & Co.
PO Box 370
Blaine, WA 98230

RE: The tariff classification of a leg-support platform for a laptop computer from Asia

Dear Mr. Johnson:

In your letter dated December 19, 1996, on behalf of Rach Incorporated, you requested a tariff classification ruling.

The merchandise under consideration involves a leg-supported platform for laptop computers. This device is designed to provide a stable platform for holding a laptop computer in a convenient location for a person to operate this while in a seated position. The device straps onto the leg of the laptop computer operator, and the computer rests on a stabilized platform.

The principal components of the assembly includes a planar support plate portion, an adjustable leg band, and a contoured leg pad portion. A leg band portion of the assembly is optionally provided with pockets for holding various items, such as computer diskettes. This support device is constructed of the following materials with approximate percentages: foam- 25%; ABS plastic or press board- 20%; Toughtek material- 15%; Webbing- 5%; Cordura material- 18%; Velcro- 12%; Misc.- 5%.

The support plate portion on which the laptop will rest, is approximately 12 inches in length, and 8 inches in width. Although comprised in part of textile components, this article in our opinion would not be considered other articles of textile material for technical uses, noting Legal Note 1 (e) to Section XVI of the HTS. Noting the Explanatory Notes to the HTS, 84.73, this leg-support platform would meet the definition of an "accessory" for ADP machines, since it enhances and increases the range of a computers operation.

The applicable subheading for the leg-support platform will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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