United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0865407 - NY 0865616 > NY 0865477

Previous Ruling Next Ruling

NY 865477

Aug 1 1991

CLA-2-84:S:N:N1:110 865477


TARIFF NO.: 8471.91.0090; 8473.30.4000

Mr. Steve Sanders
Milne & Craighead Customs Brokers
393 East Grand Ave. Suite 1
South San Francisco, CA 94080

RE: The tariff classification of a motherboard and a modular system board from Singapore.

Dear Mr. Sanders:

In your letter dated July 19, 1991, on behalf of S.C.I. Technology, Inc., you requested a tariff classification ruling.

The merchandise under consideration includes a model SCI 386SX system motherboard and a model SCI modular system board, both of which can be used with desk-top and tower (floor) model computers.

The SCI 386SX system motherboard is the main board of the computer and consists of the following components: board; 80386 CPU; logic chips; input/output chip; two serial ports and one parallel port; hard drive disk controller; dual floppy driver controller; AMI BIOS; and 16 Mbyte memory. The size of the board is approximately 8.5 inches in width and 13 inches in length.

The SCI modular system board is also used as the basic motherboard for a computer and at time of importation includes the following components: hard drive controller; dual floppy controller; two serial and one parallel port; DRAM capacity of 64 Mbytes; AMI BIOS; and a board. The board does not incorporate the CPU microprocessor chip at time of importation. Noting Legal Note 5 A (a) to Chapter 84 of the HTS, this board would therefore not meet the definition of a digital processing machine.

The applicable subheading for the SCI 386SX system motherboard will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units, whether or not entered with the rest of a system, which may contain in the same housing one or two of the following types of units: storage units, input units, output units. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the SCI modular system board will be 8473.30.4000, HTS, which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling