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HQ 951561


July 21, 1992

CLA-2 CO:R:C:M 951561 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.40

Ms. Jennie George
Sr. Import Specialist
Apple Computer, Inc.
20525 Mariani Avenue
Cupertino, CA 95014

RE: Main logic boards minus CPU chip; HQ 088118; HQ 087695; HQ 950832.

Dear Ms. George:

This is in reply to your letter of April 7, 1992, requesting the tariff classification of main logic boards (MLBs) for personal computers under the Harmonized Tariff of the United States (HTSUS).

FACTS:

The subject MLBs will be imported minus their microprocessor (i.e., CPU chip). They may contain memory controllers, serial controllers, ROM chips, floppy and hard drive containers, ADB (Apple desktop bus) controller and a battery which controls the computer's clock and calendar.

These MLBs will be manufactured offshore and then imported into the United States where the addition of the CPU chip and assembly into the finished computer will take place.

ISSUE:

Whether the subject MLBs are properly classifiable within subheading 8473.30.40, HTSUS, which provides for parts and accessories of the machines of heading 8471, which do not incorporate a cathode ray tube (CRT).

LAW AND ANALYSIS:

Customs has previously ruled that similar mainboards or motherboards which lacked their essential processing chips are classifiable within heading 8473, HTSUS, as parts and accessories of automatic data processing (ADP) machines. HQ 088118 (02/22/91), HQ 087695 (03/06/91), HQ 950832 (02/11/92). The rationale for this conclusion was that the mainboard could not be classifiable as an unfinished ADP machine because it lacked the essential chips required for data processing. The subject MLBs are similar mainboards which also lack their essential processing chips. Accordingly, we find the above rulings instructive for determining that the subject MLBs are also classifiable within heading 8473, HTSUS. More specifically, they are described within subheading 8473.30.40, HTSUS, which provides for parts and accessories of ADP machines which do not incorporate a CRT.

HOLDING:

The main logic boards are classifiable within subheading 8473.30.40, HTSUS, which provides for parts and accessories of ADP machines which do not incorporate a CRT.

Sincerely,

John Durant, Director
Commercial Rulings Division?

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