CLA-2-84:OT:RR:NC:N2:120
Mr. William R. Wratschko
Customs Clearance Int., Inc.
19300 S. Hamiltona Avenue #190
Gardena, CA 90248
RE: The tariff classification of scrap desktops, towers, and laptops from various countries.
Dear Mr. Wratschko:
In your letter dated September 13, 2017 you requested a tariff classification ruling on behalf of your client, Globallink Techrecycler, Ltd. .
The merchandise under consideration is identified as scrap desktop/tower and laptop personal computers (PCs) that are purchased on a per pound basis from an unrelated recycler in Japan. Once imported into the United States, they are dismantled and the plastic and metal are sold to other recyclers. You state that the PCs are non-operational, or economically unfeasible to repair or upgrade in order to become operational, and none of the pieces are sold as replacement parts.
In your request, you suggest classification of the desktop/tower PCs in subheading 8471.41.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined….Other.” We agree with this suggested classification at the heading level only. Since the desktop/tower PCs have no input or output units contained therein, classification in this subheading is not appropriate. With regard to the laptops, they are specifically provided for within heading 8471, HTSUS.
The applicable subheading for the desktop/tower PCs will be 8471.50.0150, HTSUS, which provides for “Automatic data processing machines and units thereof… Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” The rate of duty will be Free.
The applicable subheading for the laptop PCs will be 8471.30.0100, HTSUS, which provides for “Automatic data processing machines and units thereof… Portable automatic data processing machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display.” 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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division