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NY 898224

May 27, 1994

CLA-2-84:S:N:N1:110 898224


TARIFF NO.: 8473.30.1000; 8544.41.0000; 8473.30.5000; 8524.23.2000; 8524.90.4080

Ms. Pamela Hynes
J.D.C. International Inc.
945 N. Edgewood Avenue, Suite G
Wood Dale, Illinois 60191

RE: The tariff classification of computer expansion boards, cabinets for processor units, cables, and software from Germany.

Dear Ms. Hynes:

In your letter dated May 21, 1994, on behalf of Parsytec Inc., you requested a tariff classification ruling.

The merchandise under consideration involves various models of computer processing boards, interface boards, expansion boards, cabinets for these boards, cables, and software.

The boards include such devices which can be described as parallel co-processors and input/output devices. Some of these boards are designed for incorporation within a desk-top computer or workstation, while others are designed for rack insertion into the multi-cluster modules such as the MC-3. Model DBI-1 is an input/output daughter board that provides for four independent RS-232 serial ports. Model GDS-2 is a high resolution graphics board that uses a G300 color video controller. Model TIP-CGD is a color graphics display board that interfaces to data transfer channels at 100 MBytes. The above boards do not function as main processor boards, since they are designed for enhancement and add-on functions.

The cabinets, such as models MC-1, that are imported will house the actual modules or boards, such as the cabinet for the multi-cluster MC-3 unit. The cabinets do not contain any electrical components and function basically as a housing for the various input/output, accelerator, and other boards that will be placed inside of the cabinet.

The cables, such as model LNK-1, carry voltages of 5 Volts, and are fitted with connectors.

The software media, such as Multitool or Fortran, is imported in either a 3.5" or 5.25" disk format, or on tape that is 1/4" X 620 feet.

The applicable subheading for the expansion boards, such as models DBI-1, GDS-2, and TIP-CGD will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for ADP machines. The duty rate will be free.

The applicable subheading for the cabinets, such as the MC- 1, will be 8473.30.5000, HTS, which provides for other parts and accessories of the machines of heading 8471. The duty rate will be free.

The applicable subheading for the cables, such as model LNK- 1, will be 8544.41.0000, HTS, which provides for insulated wire, cable and other insulated electrical conductors, for a voltage not exceeding 80 V, fitted with connectors. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the software disks, 3.5" or 5.25", will be 8524.90.4080, HTS, which provides for other recorded media. The duty rate will be 9.7 cents per square meter of recording surface.

The applicable subheading for the software tape will be 8524.23.2000, HTS, which provides for other magnetic tape recordings. The duty rate will be 9.7 cents per square meter of recording surface.

Your inquiry does not provide enough information for us to give a classification ruling on the other boards, such as models BBK, MTM, TPM and VMTM. Your request for a classification ruling should include more specific information on the functions and capabilities of these boards. Noting Legal Note 5 (A) to Chapter 84 of HTS, would any of these boards meet the definition of a digital processing unit? Do these boards incorporate a CPU chip, BIOS and memory chips? Please describe in greater detail the function of the T800 transputer that is incorporated on the boards.

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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