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NY 884834

April 13, 1993

CLA-2-84:S:N:N1:110 884834


TARIFF NO.: 8473.30.4000

Mr. Bruce Rhodes
Kamino International Transport, Inc.
370 McClellan Highway
East Boston, Mass. 02128

RE: The tariff classification of a video enhancement board from Germany.

Dear Mr. Rhodes:

In your letter dated April 5, 1993, on behalf of Fast Electronics US, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a model "Video Machine" enhancement board which when added to a computer, is used to mix and edit video material. Specifically, the Video Machine is a single printed circuit board which is plugged into any open expansion slot in a desk-top computer. It is a 16-bit AT bus board for PC compatible computers or a Nubus board for Apple Macintosh computers. The function of the enhancement board is to enable a computer to mix and edit real-time video signals.

The "Video Machine" is imported in a set packaged for retail sale and includes the following: the video enhancement board; cable splitter; five software floppy disks; and an operation manual. The essential character of this retail set is exemplified by the video enhancement board, noting GRI-3 (b) of HTS. Noting Legal Note 6 to Chapter 85 of HTS, the software disks are separately classified.

The applicable subheading for the "Video Machine" retail set 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. The rate of duty will be free.

The applicable subheading for the recorded floppy disks will be 8524.90.4080, HTS, which provides for other recorded media. The rate of duty will be 9.7 cents per square meter of recording surface.

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

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