Mr. Morris Friedman
Morris Friedman & Co.
325 Chestnut St., Suite 415
Philadelphia, PA 19106-3883
RE: The tariff classification of steel brackets from China, Taiwan or Singapore.
Dear Mr. Friedman:
In your letter dated October 10, 2000, on behalf of your client Creative Labs, Inc. you requested a tariff classification ruling.
The merchandise under consideration consists of nine (9) steel brackets used to hold single, double or triple layer printed circuit boards in Personal Computer (PC) slots. Samples of eight (8) steel brackets and a complete printed circuit assembly was included with your ruling request. The brackets are described as:
Part # 6550019201 - Audio PCI 1000, for a sound card
Part # 6550019501 - PCI 1000, for a sound card
Part # 6550024201 - VGA, TNT2, for a video graphics array card
Part # 6550024801 - Half Board Titan2, for a sound card
Part # 6550024901 - DVI-AD, for a digital visual interface card
Part # 6550025201 - Half Board (low cost), for a sound card
Part # 6550025801 - Blacktop TV, for a TV tuner card
Part # 6550026001 - PCI 4 Jack/D-Sub Hp, for a sound card
Part # 6550026701 - VGA NV15D02, for a video graphics array card
A mechanical drawing of Part # 6550025801 - the Blacktop TV bracket was received by this office for your ruling request. However, a sample of this item was not included with the original samples. The eight (8) steel bracket samples submitted are approximately ¾ of an inch wide with a length of 4¾ inches; one end is turned up at a right angle. There is one or two small tabs turned down with threaded screw holds used to secure the printed circuit boards to the brackets by means of one or two screws. There are various size cutouts in each bracket from one to four-¼ inch round holes to assorted sizes of rectangular cutouts. The ¼ inch round holes are for use with audio, phono or jack style connector sockets, which are mounted onto the sound card and protrude through the holes. The rectangle cut outs are for assorted size "D" connector formed pin sockets with screwlocks that are also mounted onto the printed circuit boards and protrude through these cut outs. These steel brackets appear to be parts used exclusively for printed circuit assemblies manufactured by Creative Labs, Inc., for use in PC's.
A part is defined as committed for use and necessary to the operation of the machine.These brackets are not "parts of general use" as defined in Section XV note 2, in that they are not "… suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like…."
Explanatory Notes (EN) to Section XVI, (II) Parts, (Section Note 2) states; "In general, parts which are suitable for use solely or principally with particular machines or apparatus (including those of heading 84.79 or heading 85.43), or with a group of machines or apparatus falling in the same heading, are classified in the same heading as those machines or apparatus subject, of course, to the exclusions mentioned in Part (I) above. Separate headings are, however, provided for…"
Part # 6550025801 - Blacktop TV is a bracket designed for a TV tuner card. A TV tuner card is designed to adapt a PC into a television receiver. Reception apparatus for television, whether or not incorporating radiobroadcast receivers are specifically provided for under Chapter 85 of the Harmonized Tariff Schedule of the United States (HTS).
The applicable subheading for the TV tuner card bracket, Part # 6550025801 - Blacktop TV will be 8529.90.9380, HTS, which provides for "Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Of television receivers: Other: Other." The rate of duty will be 2.9%.
The applicable subheading for the remaining eight (8) steel brackets identified by their part numbers above will be 8473.30.2000, HTS, 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: Parts and accessories, including face plates and lock latches, of printed circuit assemblies." 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 Eileen S. Kaplan at 212-637-7019.
Robert B. Swierupski