CLA-2-39:OT:RR:NC:SP:221
Mr. David Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 94301
RE: The tariff classification of a hard shell laptop computer cover from Taiwan
Dear Mr. Gomez:
In your letter dated February 10, 2009, on behalf of Speculative Product Design, Inc., dba Speck Products, you requested a tariff classification ruling.
The sample submitted with your request is identified as a “SeeThru Hard Shell MacBook Case.” The product is a two-piece rigid cover molded from translucent plastics designed to fit onto a 13 inch MacBook laptop computer. One half snaps onto the top portion of the computer while the other half snaps onto the bottom. The bottom piece incorporates four elastomeric “feet” to stabilize the laptop on a flat surface and vents to allow the computer’s heat exhaust to operate. The two pieces do not attach to each other in any way and cannot hold any other articles. The sides of the laptop remain exposed, permitting access to the ports and drives. The cover is intended to protect the computer from scratches and scuffs.
You state that the cover is marketed as an accessory to a MacBook laptop and suggest classification in subheading 8473.30.5100 of the Harmonized Tariff Schedule of the United States (HTSUS) as an accessory to the computers of heading 8471. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. This office acknowledges that the hard shell cover is principally used with a laptop computer of heading 8471. However, heading 8473 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.” Thus, the cover that is the subject of this ruling is excluded from heading 8473 by the terms of the heading.
The applicable subheading for the hard shell cover for the MacBook laptop computer will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. 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 ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division