CLA-2-84:RR:NC:1:120 M82196
Mr. Troy Crago
Atico International (USA), Incorporated
501 South Andrews Avenue
Fort Lauderdale, FL. 33301
RE: The tariff classification of a basic monitor and printer stand from Taiwan
Dear Mr. Crago:
In your letter dated March 22, 2006 you requested a tariff classification ruling. A representative sample was submitted and will be returned as requested.
The merchandise under consideration is a plastic stand that measures 14 inches by 13.5 inches. It is designed for desktop use to adjust the height of a printer or a monitor. The stand sits on four plastic legs that easily adjust the stand’s height from a minimum of 5 inches to a maximum of 7 inches.
The Explanatory Notes (ENs) of the Harmonized Tariff Schedule of the United States (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The monitor and printer stand appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTSUS.
The applicable subheading for the monitor and printer stand will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories…machines 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.
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 ruling, contact National Import Specialist Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division