CLA-2-:OT:RR:NC:N1:120
Ms. Elizabeth T. Weinzierl-Gutmann
Savino Del Bene U.S.A. Incorporated
1905 South Mt. Prospect Road Unit D
Des Plaines, IL 60018-1806
RE: The tariff classification of a “Technogel” palm/wrist rest pad from Italy or Taiwan
Dear Ms. Weinzierl-Gutmann:
In your letter dated April 26, 2012, on behalf of your client Humanscale, you requested a tariff classification ruling. Submitted sample is being retained by this office.
The merchandise under consideration is described as a “technogel” palm/wrist rest pad which will be herein referred to as a wrist rest pad. It measures approximately 18 inches in length by 2 1/4 inches in width. The wrist rest pad is constructed of a gel made of a polyurethane base material with a top layer made of vinyl material that provides a cushion and support for the wrist. The wrist rest pad is specifically designed for use with a computer keyboard to relieve stress and fatigue by easing tension in the shoulder and neck areas, as well as preventing serious arm strains for greater comfort while keying on computer keyboards.
Upon importation, the wrist rest pad will be incorporated into a hardboard keyboard base by pressing three circular pegs attached to the bottom of the pad through three pre-cut circular holes on the keyboard base positioning the pad directly in front of a keyboard. This item will be sold as a “keyboard tray,” that is mounted on the underside of a desk or work surface specifically designed to support a keyboard and mouse.
The wrist rest pad is designed to be principally or solely used with Automatic Data Processing (ADP) input units such as keyboards. It enhances the function of the keyboard unit meeting the definition of an "accessory" as outlined in the Explanatory Notes (EN) to Heading 8473 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the “Technogel” palm/wrist rest pad will be 8473.30.5100, HTSUS, which provides for “Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The 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,
Thomas J. Russo
Director
National Commodity Specialist Division