CLA-2-84:OT:RR:NC:N2:220
James Rowe
Betteryetloyalty Inc.
1311 Vine Street
Cincinnati, OH 45202
RE: The tariff classification of plastic base components from China
Dear Mr. Rowe:
In your letter dated June 8, 2021 you requested a tariff classification ruling.
There are two items under consideration that are referred to as plastic base components for use with a point of sale (POS) terminal, which are identified as the Upper, Part #1001, and the Drawer, Part #1002. Both components are made from molded plastic and fit together to form the base for the POS machine. The subject plastic components are specifically molded to accomodate the POS machine and have cutouts and fitting points to facilitate the mounting of the machine, pass through electrical cables, etc.
The applicable subheading for the Upper, Part #1001, and the Drawer, Part #1002 will be 8473.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8470: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8473.29.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8473.29.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the 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