CLA-2-83:OT:RR:NC:N4:434
Olga Wasilewski
Reilly International
1555 N Michael Dr. Wood Dale, IL 60191 United States
RE: The tariff classification of a computer monitor stand from China.
Dear Ms. Wasilewski:
In your letter dated October 27, 2023, you requested a tariff classification ruling on behalf of your client, Navaport LLC. A detailed description and a photo of the item was submitted for our review.
The article under consideration is a computer monitor stand with storage drawers, built-in charging ports, and a wireless phone charger. The item measures 21.5 inches wide by 7.9 inches deep by 4.3 inches tall and is constructed with a flat top surface of steel; the front and back edge are a continuation of the top. Two storage drawers open in front to hold small office supplies. The leg assemblies, drawers, drawer slides and other parts are all mostly plastic with a small amount of rubber. The side of the stand contains built-in charging ports and a wireless phone charger. The power output of the charging ports is 15 Watts. The item plugs into the wall.
In your request, you suggest the computer monitor stand should be classified under subheading 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The stand is a composite article of steel and plastic. Both the steel and plastic contribute to the item’s functionality, but, per the figures you provided, the steel elements predominate by both weight and value over the plastic.
The applicable subheading for the computer monitor stand will be 8304.00.0000, HTSUS, which provides for “Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.” The rate of duty will be 3.9%.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division