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NY J87943





August 22, 2003

CLA-2-84:RR:NC:1:110 J87943

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Ms. Leslie J. Cummings
Vice President of Finance & Treasurer
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive NE
Grand Rapids, MI 49505-6083

RE: The tariff classification of a computer keyboard tray from Taiwan.

Dear Ms. Cummings:

In your letter dated August 4, 2003 you requested a tariff classification ruling.

The merchandise under consideration is the E101 Economy Keyboard Drawer. The economy keyboard drawer is a molded plastic drawer measuring approximately 21¾ inches wide by 13¼ inches deep and is 2 inches high. This keyboard drawer is designed to be mounted under a desk or tabletop and is used to support a computer keyboard during use and for storing the keyboard when not in use. The drawer includes utility storage compartments and is height adjustable over three fixed heights.

The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The E101 Economy Keyboard Drawer appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS.

The applicable subheading for the E101 Economy Keyboard Drawer will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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