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NY R01404




February 28, 2005

CLA-2-84:RR:NC:1:110 R01404

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Mr. Troy D. Crago
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of computer keyboard drawers from China.

Dear Mr. Crago:

In your letter dated February 8, 2005 on behalf of Atico International, USA you requested a tariff classification ruling.

The merchandise under consideration is part number W092KA00004 (Under Desk Keyboard Drawer) and part number W093KA00005 (Desktop Keyboard Drawer).

The Under Desk Keyboard Drawer is a molded plastic keyboard drawer/tray measuring approximately 20.87 inches wide by 10 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 standard computer keyboard during use and for storing the keyboard when not in use. This drawer operates on smooth ball bearing slides with a spring lock. The Under Desk Keyboard Drawer includes utility storage compartments for pencils, pens and clips.

The Desktop Keyboard Drawer is a keyboard storage drawer that is designed for use with automatic data processing (ADP) machines. It is comprised of a rectangular, sturdy plastic housing which encloses a drawer. The drawer is constructed of molded plastic and designed like the under desk drawer above to accommodate a standard computer keyboard with storage compartments for pencils, pens and clips. During use with the drawer extended, the keyboard and storage compartments are accessible. This article supports a monitor, raising it to eye level and houses a standard computer keyboard when not in use.

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. Both the Under Desk Keyboard Drawer and the Desktop Keyboard Drawer appear to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS.

The applicable subheading for the Under Desk Keyboard Drawer and the Desktop 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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