CLA-2-39:OT:RR:NC:N4:421
Ms. Becky Delsing
Best Buy
7601 Penn Avenue S.
Richfield, MN 55423
RE: The tariff classification of iPad vehicle mounting from China
Dear Ms. Delsing:
In your letter dated June 8, 2011, you requested a tariff classification ruling.
Model number RF-CARMNT2, Best Buy SKU 286176 is identified as the RocketFish car mount. The item consists of a case for the iPad 2 and mounting, which are packaged together for retail sale. The case and the mounting are made of Polycarbonate (PC) and Acrylonitrile Butadiene Styrene (ABS) plastics. The mounting is used for attaching the iPad to the back of the seat headrest in the vehicle. The user inserts the iPad into the case and attaches the case to the mounting. The mounting is then mounted onto the vehicles headrest.
You suggest classification of the case and mounting in subheading 8473.30.5100, HTSUS, which provides for parts and accessories of machines of heading 8471, HTSUS. The essential character of the case and mounting is imparted by the mounting. Legal Note 1(g) of Section XVI, HTSUS, precludes parts of general use, as defined in note 2 to Section XV, of base metal, or similar goods of plastics. Among the articles included in the definition of parts of general use are those of heading 8302, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture. However, the instant mounting thus included in the general use class of fittings and mountings suitable for furniture (seat) made of plastic are similar to those defined as parts of general use.
The applicable subheading for the car mount, model number RF-CARMNT2, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division