What's the HS Code for "Laptop Computer"?
8471.30.0100
More details about this classification are below the fold, such as the duty rate, PGAs, additional tariffs, and legal notes...
Harmonized Tariff Schedule (Laptop Computer HS Code)
How does the tariff book describe the HS Code for "Laptop Computer"?
| Unit of Quantity: | No. |
|---|---|
| Rates of Duty | |
| General: | Free |
| Special: | -- |
| Column 2: | 35% |
Searching for the HS Code for Laptop Computer?
You're going to want to check for PGAs and Special Tariffs.
PGAs
Partner Government Agencies
Some government agencies might need to be involved when importing a Laptop Computer. These are agencies that regulate and oversee the importation of specific products into the country, including FDA, APHIS, EPA, FSIS, AMS, CDC, and many others.
Registered users always know if they'll need to contact a government agency by classifying products with Quickcode (always free!).
Additional Tariffs and Duties
Special Provisions, including China and Russia import laws, Countervailing, and Antidumping
Depending on the country of origin, intended use, and other factors, an imported Laptop Computer may require one or more other HS Codes in addition to 8471.30.0100 and — correspondingly — a different duty rate.
Registered users easily comply with ever-changing import and tariff laws by using Quickcode (always free!).
Other Resources
Read about other relevant content that may affect the HS Classification for Laptop Computer
- Section XVI: HTSUS Tariff Notes
- Chapter 84: HTSUS Tariff Notes, 🔒 WCO Explanatory Notes
- 8471: 🔒 WCO Explanatory Notes
- Customs Rulings
What should I know about classifying this?
Classifying a laptop computer, also known as a notebook, portable computer, or mobile PC, serves several crucial purposes, particularly in the context of obtaining an HTS Classification for importing. Firstly, classification allows for accurate identification and categorization of laptops based on their specific features, components, and functionalities. This detailed classification ensures that the correct import duties, taxes, and regulations are applied to the laptop, facilitating seamless customs clearance and compliance with international trade laws. Furthermore, classification enables businesses to determine the appropriate HTS code, which is essential for efficient logistics, supply chain management, and inventory tracking, ultimately streamlining the importation process.
By classifying a laptop computer, importers can effectively navigate the complex realm of international trade regulations and customs procedures. This classification process involves scrutinizing various characteristics of the laptop, such as its processing power, memory capacity, display size, and connectivity options. The classification ensures that the laptop is accurately categorized within a specific HTS code, which represents a standardized system used worldwide for tariff classification. This meticulous categorization not only facilitates smooth customs clearance but also allows importers to calculate the accurate landed cost of the laptop, accounting for any applicable duties, taxes, or trade agreements, and enabling informed decision-making regarding pricing, sourcing, and overall import strategy.
Tariff Legal Notes
XVI Section XVI: Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
XVI
HTSUS Notes
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND
RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES
XVI-1
Notes
- 1. This section does not cover:
- (a) Transmission, conveyor or elevator belts or belting, of plastics of chapter 39, or of vulcanized rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016);
- (b) Articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;
- (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, chapter 39, 40, 44 or 48 or section XV);
- (d) Perforated cards for Jacquard or similar machines (for example, chapter 39 or 48 or section XV);
- (e) Transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911);
- (f) Precious or semiprecious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522);
- (g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39);
- (h) Drill pipe (heading 7304);
- (ij) Endless belts of metal wire or strip (section XV);
- (k) Articles of chapter 82 or 83;
- (l) Articles of section XVII;
- (m) Articles of chapter 90;
- (n) Clocks, watches or other articles of chapter 91;
- (o) Interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
- (p) Articles of chapter 95; or
- (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620.
- 2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
- (a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
- (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529;
- (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
- 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
- 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.
- 5. For the purposes of these notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85.
- 6.
- (A) Throughout the tariff schedule, ?electrical and electronic waste and scrap? means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that:
- (a) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
- (b) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations.
- (B) Mixed consignments of ?electrical and electronic waste and scrap? and other waste and scrap are to be classified in heading 8549.
- (C) This section does not cover municipal waste, as defined in note 4 to chapter 38.
- (A) Throughout the tariff schedule, ?electrical and electronic waste and scrap? means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that:
Additional U.S. Note
- 1. For the purposes of this section, the term "printed circuit assembly"means goods consisting of one or more printed circuits of heading 8534 with one or more active elements assembled thereon, with or without passive elements. For the purposes of this note,"active elements" means diodes, transistors and similar semiconductor devices, whether or not photosensitive, of heading 8541, and integrated circuits of heading 8542.
Statistical Note
- 1. Provisions for semiconductor manufacturing and testing machines and apparatus cover products for the growth and processing of semiconductor materials, such as silicon and gallium arsenide, the processing of such materials into semiconductor devices and the testing of such devices (in general the testing equipment, as well as some of the processing equipment, is classified in chapter 90). More specifically the goods include the following:
- (a) Wafer manufacturing equipment:
- (i) Crystal growers & pullers - used to produce extremely pure monocrystalline semiconductor boules from which wafers can be sliced. Most common methods employed in these crystal growers and pullers are the Czochralski and float zone methods.
- (ii) Wafer preparation equipment:
- (A) Crystal grinders - used to grind the crystal boule to precise diameter required for wafers and to grind the flats on the boule to indicate the conductivity type and resistivity of the crystal.
- (B) Wafer slicing saws - used to slice wafers from a boule of monocrystalline semiconductor material.
- (C) Wafer grinders, lappers and polishers - used to prepare the semiconductor wafer for the fabrication process. This involves bringing the wafer within dimensional tolerances. Especially critical is the flatness of its surface.
- (b) Mask fabrication and repair equipment:
- (i) Fabrication equipment - used to transfer design patterns to a mask or reticle, this equipment generally utilizes optical, electron beam or X-rays to write circuit patterns on photoresist coated substrates. After development, these substrates become the mask or reticle for wafer fabrication.
- (ii) Repair equipment - this equipment generally utilizes focused ion beams or laser beams. They are used directly on the mask or reticle to remove chrome.
- (c) Wafer fabrication equipment:
- (i) Film formation equipment - used to apply or produce various films on the surface of the wafer during the fabrication process. These films serve as conductors, insulators and semiconductors on the finished device. They may include oxides and nitrides of the substrate surface, metals, and epitaxial layers. The processes and equipments listed below are not necessarily limited to the generation of a particular type of film.
- (A) Oxidation furnaces - used to form a "film" of oxide on the wafer. The oxide is formed by the chemical reaction of the top molecular layers of the wafer with the applied oxygen or steam under heat.
- (B) Chemical Vapor Deposition (CVD) equipment - used to deposit various types of films which are obtained by combining the appropriate gases in a reactant chamber at elevated temperatures. This constitutes a thermochemical vapor-phase reaction. Operations may take place at atmospheric or low pressure (LPCVD) and may use plasma enhancement (PECVD).
- (C) Physical Vapor Deposition (PVD) equipment - used to deposit various types of films which are obtained by vaporizing a solid.
- (1) Evaporation equipment - in which the film is generated by heating the source material.
- (2) Sputtering equipment - in which the film is generated by bombarding the source material (target) with ions.
- (D) Molecular Beam Epitaxy (MBE) equipment - used to grow epitaxial layers on a heated monocrystalline substrate in an ultrahigh vacuum using beams of molecules. The process is similar to PVD.
- (ii) Doping equipment - which is used to introduce dopants into the wafer surface in order to modify the conductivity or other characteristics of a semiconductor layer:
- (A) Thermal diffusion equipment - in which the dopants are introduced into the surface of the wafer by the application of gases under high temperatures.
- (B) Ion Implantation - in which the dopants are "driven" into the crystal lattice structure of the surface of the wafer in the form of a beam of accelerated ions.
- (C) Annealing furnaces - which are used to repair the crystal lattice structures of the wafer damaged by ion implantation.
- (iii) Etching and stripping equipment - used for etching or cleaning surfaces of the wafers.
- (A) Wet etching equipment - in which chemical etching materials are applied by spraying or immersion. Spray etchers provide more uniform results than bath etchers, since they perform the operation on one wafer at a time.
- (B) Dry plasma etching - in which etching materials are presented as gases within a plasma energy field, providing an anisotropic etch profile.
- (C) Ion beam milling equipment - in which ionized gas atoms are accelerated toward the wafer surface. The impact results in the top layer being physically removed from the surface.
- (D) Strippers or ashers - using techniques similar to etching, this apparatus removes the spent photoresist from the surface of the wafer after it has served its purpose as a "stencil". This equipment is also used for removal of nitrides, oxides, and polysilicon, with an isotropic etch profile.
- (iv) Lithography equipment - used to transfer the circuit designs to the photoresist coated surface of the semiconductor wafer.
- (A) Equipment for coating wafers with photoresist - these include the photoresist spinners which are used to apply liquid photoresist evenly over the surface of the wafer.
- (B) Equipment for exposing the photoresist coated wafer with the circuit design (or a part thereof):
- (1) Using a mask or reticle and exposing the photoresist to light (generally ultraviolet) or, in some instances, X-rays:
- (a) Contact printers - where the mask or reticle is in contact with the wafer during exposure.
- (b) Proximity aligners - similar to contact aligners except actual contact does not take place between the mask or reticle and the wafer.
- (c) Scanning aligners - which use projection techniques to expose a continuously moving slit across the mask and wafer.
- (d) Step and repeat aligners - which use projection techniques to expose the wafer a portion at a time. Exposure can be by reduction from the mask to the wafer or 1:1. Enhancements include the use of an excimer laser.
- (2) Direct write on wafer equipment - these apparatus operate with no mask or reticle. They use a computer controlled "writing beam" (such as an electron beam (E-beam), ion beam or laser) to "draw" the circuit design directly on the photoresist coated wafer.
- (1) Using a mask or reticle and exposing the photoresist to light (generally ultraviolet) or, in some instances, X-rays:
- (C) Equipment for developing exposed wafers - these include chemical baths similar to those used in photographic laboratory applications.
- (i) Film formation equipment - used to apply or produce various films on the surface of the wafer during the fabrication process. These films serve as conductors, insulators and semiconductors on the finished device. They may include oxides and nitrides of the substrate surface, metals, and epitaxial layers. The processes and equipments listed below are not necessarily limited to the generation of a particular type of film.
- (d) Assembly equipment:
- (i) Dicing equipment - these include sawing machines and scribing machines (including laser scribers) and dicing accessories such as wafer breaking equipment.
- (ii) Die bonding equipment - which installs the die to the package by soldering or gluing
- (iii) Wire bonding equipment - used for attaching thin wires or tapes (usually of gold, aluminum or copper) from the die bonding pads to the corresponding pads on the package.
- (iv) Packaging equipment - which are used to encapsulate or package a semiconductor device. They include sealing furnaces, lid welders, plastic encapsulation presses, lead trim and form equipment, package deflashers, and tin dip and solder plate equipment.
- (e) Testing and inspection equipment:
- (i) Optical inspection equipment - These include equipment that "examines" portions of the wafer surface and compares them either to a standard pattern or to other portions of the wafer surface.
- (ii) Electrical testing equipment - These include computer controlled systems that test the functions and electrical specifications of semiconductor devices through the application and detection of electrical signals or patterns. Testing is performed on both unencapsulated dice and packaged integrated circuits.
- (a) Wafer manufacturing equipment:
HTSUS Notes
CHAPTER 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND
MECHANICAL APPLIANCES; PARTS THEREOF
XVI
84-1
Notes
- 1. This chapter does not cover:
- (a) Millstones, grindstones or other articles of chapter 68;
- (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (chapter 69);
- (c) Laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);
- (d) Articles of heading 7321 or 7322 or similar articles of other base metals (chapters 74 to 76 or 78 to 81);
- (e) Vacuum cleaners of heading 8508;
- (f) Electromechanical domestic appliances of heading 8509; digital cameras of heading 8525;
- (g) Radiators for the articles of section XVII; or
- (h) Hand-operated mechanical floor sweepers, not motorized (heading 9603).
- 2. Subject to the operation of note 3 to section XVI and subject to note 11 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.
- (A) Heading 8419 does not, however, cover:
- (i) Germination plant, incubators or brooders (heading 8436);
- (ii) Grain dampening machines (heading 8437);
- (iii) Diffusing apparatus for sugar juice extraction (heading 8438);
- (iv) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
- (v) Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
- (B) Heading 8422 does not cover:
- (C) Heading 8424 does not cover:
- (A) Heading 8419 does not, however, cover:
- 3. A machine tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.
- 4. Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centers), which can carry out different types of machining operations either:
- (a) by automatic tool change from a magazine or the like in conformity with a machining program (machining centers),
- (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
- (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
- 5. For the purposes of heading 8462, a ?slitting line? for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A ?cut-to-length line? for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear.
- 6.
- (A) For the purposes of heading 8471, the expression "automatic data processing machines" means machines capable of :
- (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
- (ii) Being freely programmed in accordance with the requirements of the user;
- (iii) Performing arithmetical computations specified by the user; and
- (iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
- (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
- (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :
- (i) It is of a kind solely or principally used in an automatic data processing system;
- (ii) It is connectable to the central processing unit either directly or through one or more other units; and
- (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 8471.However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 8471. - (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in note 6 (C) above :
- (i) Printers, copying machines, facsimile machines, whether or not combined;
- (ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
- (iii) Loudspeakers and microphones;
- (iv) Television cameras, digital cameras and video camera recorders;
- (v) Monitors and projectors, not incorporating television reception apparatus.
- (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
- (A) For the purposes of heading 8471, the expression "automatic data processing machines" means machines capable of :
- 7. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 percent or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading 7326.
- 8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to note 2 to this chapter and note 3 to section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
- 9. For the purposes of heading 8470, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
- 10. For the purposes of heading 8485, the expression ?additive manufacturing? (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics).
- 11.
- (A) Notes 12(a) and 12(b) to chapter 85 also apply with respect to the expressions "semiconductor devices" and "electronic integrated circuits", respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of heading 8486, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light emitting diodes (LED).
- (B) For the purposes of this note and of heading 8486, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression "flat panel display" does not cover cathode-ray tube technology.
- (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for :
- (i) the manufacture or repair of masks and reticles;
- (ii) assembling semiconductor devices or electronic integrated circuits;
- (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.
- (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the tariff schedule.
Subheading Notes
- 1. For the purposes of subheading 8465.20, the term ?machining centers? applies only to machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining program.
- 2. For the purposes of subheading 8471.49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in note 6(C) to chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
- 3. For the purposes of subheading 8481.20, the expression ?valves for oleohydraulic or pneumatic transmissions? means valves which are used specifically in the transmission of ?fluid power? in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 8481.
- 4. Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
Additional U.S. Notes
- 1. For the purposes of subheadings 8479.89.65 and 8479.89.95, the rate of duty "Free (C)" appearing in the column entitled "1-Special" applies only to the following articles: nonelectric starter motors; propeller regulators, nonelectric; servo-mechanisms, nonelectric; windshield wipers, nonelectric; hydropneumatic accumulators; pneumatic starters for turbojets, turbopropellers, or other gas turbines; toilet units specially designed for aircraft; mechanical actuators for thrust reversers.
- 2. Subheading 8443.99.20 covers the following parts of printer units of subheading 8443.32.10:
- (a) Control or command assemblies, incorporating more than one of the following: printed circuit assembly, hard or flexible (floppy) disk drive, keyboard, user interface;
- (b) Light source assemblies, incorporating more than one of the following: light emitting diode assembly, gas laser, mirror polygon assembly, base casting;
- (c) Laser imaging assemblies, incorporating more than one of the following: photoreceptor belt or cylinder, toner receptacle unit, toner developing unit, charge/discharge units, cleaning unit;
- (d) Image fixing assemblies, incorporating more than one of the following: fuser, pressure roller, heating element, release oil dispenser, cleaning unit, electrical control;
- (e) Ink jet marking assemblies, incorporating more than one of the following: thermal print head, ink dispensing unit, nozzle and reservoir unit, ink heater;
- (f) Maintenance/sealing assemblies, incorporating more than one of the following: vacuum unit, ink jet covering unit, sealing unit, purging unit;
- (g) Paper handling assemblies, incorporating more than one of the following: paper transport belt, roller, print bar, carriage, gripper roller, paper storage unit, exit tray;
- (h) Thermal transfer imaging assemblies, incorporating more than one of the following: thermal print head, cleaning unit, supply or take-up roller;
- (ij) Ionographic imaging assemblies, incorporating more than one of the following: ion generation and emitting unit, air assist unit, printed circuit assembly, charge receptor belt or cylinder, toner receptacle unit, toner distribution unit, developer receptacle and distribution unit, developing unit, charge/discharge unit, cleaning unit; or
- (k) Combinations of the above specified assemblies.
- 3. Subheading 8443.99.30 covers the following parts of facsimile machines:
- (a) Control or command assemblies, incorporating more than one of the following: printed circuit assembly, modem, hard or flexible (floppy) disk drive, keyboard, user interface;
- (b) Optics module assemblies, incorporating more than one of the following: optics lamp, charge couples device and appropriate optics, lenses, mirrors;
- (c) Laser imaging assemblies, incorporating more than one of the following: photoreceptor belt or cylinder, toner receptacle unit, toner developing unit, charge/discharge units, cleaning unit;
- (d) Ink jet marking assemblies, incorporating more than one of the following: thermal print head, ink dispensing unit, nozzle and reservoir unit, ink heater;
- (e) Thermal transfer imaging assemblies, incorporating more than one of the following: thermal print head, cleaning unit, supply or take-up roller;
- (f) Ionographic imaging assemblies, incorporating more than one of the following: ion generation and emitting unit, air assist unit, printed circuit assembly, charge receptor belt or cylinder, toner receptacle unit, toner distribution unit, developer receptacle and distribution unit, developing unit, charge/discharge unit, cleaning unit;
- (g) Image fixing assemblies, incorporating more than one of the following: fuser, pressure roller, heating elements, release oil dispenser, cleaning unit, electrical control;
- (h) Paper handling assemblies, incorporating more than one of the following: paper transport belt, roller, print bar, carriage, gripper roller, paper storage unit, exit tray; and
- (ij) Combinations of the above specified assemblies.
- 4. Subheading 8443.99.40 covers the following parts of photocopying apparatus of subheading 8443.39.20:
- (a) Imaging assemblies, incorporating more than one of the following: photoreceptor belt or cylinder, toner receptacle unit, toner distribution unit, developer receptacle unit, developer distribution unit, charge/discharge unit, cleaning unit;
- (b) Optics assemblies, incorporating more than one of the following: lens, mirror, illumination source, document exposure glass;
- (c) User control assemblies, incorporating more than one of the following: printed circuit assembly, power supply, user input keyboard, wiring harness, display unit (cathode ray type or flat panel);
- (d) Image fixing assemblies, incorporating more than one of the following: fuser, pressure rollers, heating elements, release oil dispenser, cleaning unit, electrical controls;
- (e) Paper handling assemblies, incorporating more than one of the following: paper transport belt, roller, print bar, carriage, gripper roller, paper storage unit, exit tray; or
- (f) Combinations of the above specified assemblies.
Statistical Notes
- 1. For the purposes of statistical reporting numbers 8411.81.8010 and 8411.82.8010, the term ?industrial turbines? means only gas turbines used in stationary applications, including those for the purposes of stationary power generation.
- 2. For the purposes of statistical reporting number 8413.91.9065, the term "sucker rods" includes pony rods and polished rods, all designed for use in oil well and oil field related pumps.
- 3. For the purposes of statistical reporting numbers 8427.10.8020, 8427.10.8040, 8427.10.8070, 8427.20.8020 and 8427.90.0020, the term "aerial work platforms" means works trucks that incorporate a platform, attached to a lift mechanism mounted on a mobile base, for lifting personnel, tools and materials.
- 4. For the purposes of statistical reporting number 8472.90.9040, the term ?note counters and note scanners? means document handling machines that count currency bills, bank notes, coupons, script or other value-based paper documents and to stack them in an organized fashion. Note counters and note scanners can both incorporate a sensor for detecting suspect (i.e., counterfeit) documents. Note scanners have additional sensors that enable the machines to distinguish documents by denomination.
Customs Rulings
Ruling: N023052
The tariff classification of a laptop computer case from Malaysia
N023052
March 4, 2008
CLA-2-84:OT:RR:NC:1:120
CATEGORY: Classification
TARIFF NO.: 8471.30.0100, 4202.92.9026
Mr. James Carneiro
Dell Inc.
One Dell Way
Mail Stop PN3-13
Round Rock, TX 78682
RE: The tariff classification of a laptop computer case from Malaysia
Dear Mr. Carneiro:
In your letter dated January 16, 2008 you requested a tariff classification ruling.
Your request covers the classification of “protective sleeves” when imported with portable digital automatic data processing machines classified in subheading 8471.30 (laptop computers), and also when imported separately. The submitted sample is being retained by this office.
The item you refer to as a “Protective Sleeve” is a case for a laptop computer. It is constructed with an outer surface of man-made textile material. The case has one interior storage compartment without additional features. It is secured by a flap magnetic closure. It is of a substantial construction and designed for repetitive use.
The sample case model submitted measures approximately 10 inches by 13 inches. It has the Dell trademark logo affixed to its exterior and the XPS trademark logo etched in its trim. You state the “sleeves” are designed to fit the appropriate dimensions (length, width, and depth) of XPS notebook computers. This ruling does not determine the classification of an XPS notebook computer.
When imported with a laptop computer, you request classification of the case in subheading 8471.30.0100 per GRI 5(a). You state GRI 5(a) applies such that the “sleeves” are classified with its notebook computers. While the case does fit a laptop computer, it is not the type of container within the meaning of GRI 5(a).
For GRI 5(a) to apply, all its terms must be met. GRI 5(a) EN (I)(4) provides that GRI 5(a) "shall be taken to cover only those containers which . . . are of a kind normally sold with such articles . . ." GRI 5(a) provides in pertinent part that certain cases ". . . shall be classified with such articles [the articles with which they were entered] when of a kind normally sold therewith." For example, the "normally sold with" inquiry of GRI 5(a) EN (I)(4) is with respect to industry practice, as opposed to the requestor’s practice. You present no evidence of the commercial reality of the laptop computer industry with respect to whether “sleeves” or cases are normally sold with laptop computers. Criterion of EN (I) (4) has not been met. The “sleeves” are accessories that the notebook computer purchaser may or may not choose to purchase.
When imported separately, without a laptop computer, you request classification of the case in subheading 8473.30.5100 as a part or accessory of a laptop computer. Heading 8473, which provides for parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472, excludes covers, carrying cases and the like.
To qualify as a set, the computer case must be packaged and put up for retail sale with a laptop computer that meets the conditions set forth in Note 5 (A) to Ch. 84, HTSUS. When imported together with a notebook computer for the purposes of protecting the computer during transport, the "essential character" of this retail set is exemplified by a notebook computer classified in subheading 8471.30.
When imported separately, the applicable subheading for the computer case
will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other bags and containers, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.
HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
The applicable subheading for the computer case imported with a laptop personal computer as a set will be 8471.30.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Automatic data processing machines and units thereof… Portable digital automatic data processing machines, weighing not more than 10 kg, 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 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 Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
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