CLA-2-84:OT:RR:NC:N1:102
Mr. David Strong
Evans and Wood & Co., Inc.
900 Town and Country, Suite 150
Houston, TX 77024
RE: The tariff classification of laptop/notebook computer cooling products and a lap desk from China and Taiwan
Dear Mr. Strong:
In your letter dated March 25, 2011 you requested a tariff classification ruling on behalf of your client, Jasco Products Company.
The articles under consideration are described as laptop/notebook computer cooling “accessories”. Descriptive literature and representative samples were included with your submission. The samples will be returned to you as requested.
Item number 98187 (SN911) is a Laptop Cooling Pad that measures approximately 7 inches (length) by 3 inches (width) by 1 inch (height). It is comprised of a metal stand with grip pads, which you state is used to keep a laptop in place, and it has two built-in cooling fans that prevent the computer from overheating. The fans are powered by an attached Universal Serial Bus (USB) cable.
Item number 98183 (AW40228) is a Net Bar Netbook Stand. The stand measures approximately 8 inches (length) by 3 inches (width) by 1 inch (height), and you state it is designed for 7 inch up to 12 inch netbook computers. It has non-skid rubber feet to keep the netbook in place and a built-in fan that cools the computer. This fan is powered by an attached USB cable.
Item number 95490 (AW40225) is a portable Cushion Notebook Cooler that measures approximately 16 inches (length) by 14 inches (width) by 3 inches (height). The cooler consists of a foam cushion with a synthetic leather cover, a self-retractable USB cable, and a built-in fan that you state is used to cool a computer. The fan is powered by the attached USB cable.
Item number 98185 (AW40224) is a portable lap desk that measures approximately 15 inches (length) by 11 inches (width) by 1 1/2 inches (height). It consists of a rigid top surface on a cushioned base. The top surface is made from high impact polystyrene plastic and features a slide out tray that provides an additional work area. The area on the top and bottom of the tray section is covered with a layer of TPR (thermoplastic elastomer) material that provides a non-slip surface for items placed on the desktop, such as a laptop computer, an electronic reader or paperwork. The base of the desk is a cushion made of mesh covered polyurethane sponge plastic.
In your letter you refer to the AW40224 lap desk as a “notebook cooler” and you state that the cushion shields the lap from heat. The thickness of the cushion does have the effect of isolating the lap from the work surface, and thus from the warmth of any object that is on the work surface, but this effect is fugitive, and no greater than the insulating effect of the cushioning layer at the bottom of every other lap desk. The product does not contain a fan or any other component that dissipates heat. The primary function of the cushion is to provide a stable base for the work surface when the desk rests in the lap.
You suggest classification of the laptop/notebook computer cooling products and lap desk under subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other." However, based on the information submitted, we find that these products are more specifically provided for elsewhere in the HTSUS.
Although item numbers 98187 (SN911), 98183 (AW40228) and 95490 (AW40225) are designed for use with laptop/notebook computers, they are composite machines comprised of a cooling fan(s) and a USB cable. The principal function of those products is performed by the fan(s) is used to cool a product. Fans are specifically provided for in HTSUS heading 8414. In accordance with Additional U.S. Rule of Interpretation 1(c), a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory. An eo nominee provision takes precedent over a parts and/or accessories provision.
With regard to the portable lap desk, there is nothing about it that limits its use to automatic data processing machines and other units of heading 8471, HTSUS. The product is a portable desktop that is suitable for all types of reading, writing, drawing or similar activities. In HQ H025851, dated August 11, 2009, CBP Headquarters classified a similar portable desktop in subheading 3926.10.0000, HTSUS, as other articles of plastics…office or school supplies.
The applicable subheading for the computer cooling items incorporating fans, Item numbers 98187 (SN911), 98183 (AW40228) and 95490 (AW40225), will be 8414.59.60, HTSUS, which provides for other fans. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the portable lap desk, item 98185 (AW40224), will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 portable lab desk, please contact National Import Specialist Joan Mazzola at (646) 733-3023. If you have any questions regarding the items incorporating fans, please contact National Import Specialist Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division