CLA-2-39:OT:RR:NC:N4:421
Mr. Matt Pinkowski
Panalpina Inc.
7725 Anderson Road
Tampa, FL 33634
RE: The tariff classification of a plastic mount for a tablet computer from China
Dear Mr. Pinkowski:
In your letter dated August 14, 2012, on behalf of AAMP of Florida, Inc., you requested a tariff classification ruling.
A sample was provided with your letter and is being returned as you requested. The product is identified as a plastic mount for a tablet computer. It is a universal mount, made of molded plastics, designed to attach a tablet to an automobile headrest to allow a passenger in the back seat to view the tablet hands free. It is particularly useful when the tablet is used as a viewing screen for a downloaded movie. The mount features adjustable headrest clamps that fit over most two post headrest configurations and that tighten by means of thumb screws. The tablet holder component has adjustable arms that accommodate tablets from 7 to 10.2 inches. The tablet holder rotates for portrait or landscape orientation.
You suggest classification of the mount in subheading 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for accessories to vehicles. An argument might also be made for classification of the mount in subheading 9401.90 of the HTSUS, which provides for parts of seats of a kind used for motor vehicles. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 8708.99.8180 falls in Section XVII of the HTSUS. Section XVII legal note 2(b) states that the expression "parts and accessories" does not apply to parts of general use, as defined in note 2 to section XV, of base metal, or similar goods of plastics. Subheading 9401.90 falls in Chapter 94 of the HTSUS. Chapter 94 legal note 1(d) has the same exclusionary language, stating that the chapter does not cover 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 includes base metal mountings, fittings and similar articles suitable for furniture or coachwork. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes to heading 8302 emphasize that the heading includes goods within such general classes "even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Plastic mounts for attaching tablets or other devices to the seats of motor vehicles are “similar goods of plastics” to the general class of fittings and mountings suitable for furniture (car seats) and coachwork (vehicle bodies) described in heading 8302. Therefore, even though the tablet mount is designed for use on the car seat of a vehicle, it is precluded from classification in Section XVII as a part or accessory to a vehicle or in Chapter 94 as part of a seat for a motor vehicle.
The applicable subheading for the plastic mount for a tablet computer will be 3926.30.5000, 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,
Thomas J. Russo
Director
National Commodity Specialist Division