CLA-2-73:OT:RR:NC:N1:113
Mr. Erol Fikri
George Patton Associates, Inc.
55 Broad Common Road
Bristol, RI 02809
RE: The tariff classification of an iPad Display from China
Dear Mr. Fikri:
In your letter dated February 22, 2013, you requested a tariff classification ruling on an iPad Display. In response to our letter requesting additional information, advertising/marketing literature and additional information were received by our office on March 7, 2013.
The article under consideration is identified as a steel display specifically sized for an iPad, SKU# IPADENCWH. The principle use of the iPad Display is to facilitate the secure use of an iPad as a promotional and informational tool in commercial settings, such as a retail store or car dealership. You indicate in your letter that the subject article is not designed to be portable. The iPad Display is specifically designed for mounting to a wall, counter, or stand via pre-drilled holes and an adapter which is not included. The display in question features neoprene pads inside the enclosure that prevent the enclosure from scratching the surface of the iPad. The subject display also features a cam lock built into the enclosure to deter theft of the iPad. Keys are included in the box at the time of importation.
You propose classification of the iPad Display in subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. This office does not agree with your proposal. The iPad Display is a base metal, locking case that serves to enclose and secure an iPad while also hiding the “home” button to prevent tampering. It has predrilled holes on the back and includes four screws which are designed to attach to a bracket. The bracket, which is not included at the time of importation, will mount onto a wall or be part of a counter-top stand or floor stand. In its imported condition, it is the opinion of this office that the iPad display does not share the essential properties or characteristics of the goods named in this subheading. Since the iPad Display is not more specifically provided for in any other heading of the tariff, it will be classified as an article of its constituent material which is steel. The iPad Display will be classified in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the iPad Display (SKU# IPADENCWH) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division