NY 0868566 - The tariff classification of a main computer board from Ireland - United States International Trade Commision Rulings

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NY 868566
November 12, 1991

CLA-2-84:S:N:N1:110 868566

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

Ms. Dollie C. Smith
Intel Corporation
3065 Bowers Ave.
Santa Clara, CA 95052-8131

RE: The tariff classification of a main computer board from Ireland

Dear Ms. Smith:

In your letter dated October 31, 1991, you requested a tariff classification ruling.

The merchandise under consideration involves a main computer board assembly (BP486) that will be used in a desktop workstation. In its imported condition, the board will contain the following components:

1. 4MB of main memory expandable to 32MB
2. 2 serial, 1 parallel, 1 mouse and 1 keyboard port 3. various controller IC's (bus, video, disc drive, etc.) 4. flash memory IC's
5. empty socket for 80486SX or 80486DX microprocessor

The main board will not incorporate the CPU microprocessor, such as the 80486DX33 or the 80486SX25. The board therefore lacks the logic, control and arithmetical portion of a digital processing unit. Noting Legal Note 5 A to Chapter 84 of the Harmonized Tariff Schedule of the United States, the imported board would not have the "essential character" of an automatic data processing machine.

The applicable subheading for the main computer board without CPU will be 8473.30.4000, Harmonized Tariff Schedule of the United States (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.

Sincerely,

Jean F. Maguire
Area Director

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