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NY 816945

December 5, 1995

CLA-2-84:RR:NC:MA:110 816945


TARIFF NO.: 8473.30.1000; 8471.91.4000

Ms. Debbie Somers
UPS Customhouse Brokerage, Inc.
6200 Lockheed Ave.
Anchorage, Alaska 99502

RE: The tariff classification of single board computers, and expansion boards from Taiwan

Dear Ms. Somers:

In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves four models of boards, some of which are single board computers, while others are either unfinished mainboards, or expansion boards.

The Flat-panel/CRT VGA piggyback board (RDM-420) connects to the 64-pin piggyback connector on the CPU card, taking the place of a traditional plug-in VGA or flat-panel controller card. It supports a wide range of LCD, EL, and gas plasma flat-panel displays and CRT VGA monitors and includes special flat-panel drivers.

The half-size all in-one 486 CPU card with VGA (SBC-450) is basically a single board computer board with an on-board VGA CRT/flat panel controller. It contains 64 MB of on-board DRAM, two serial RS-232 serial ports, Award BIOS, a 80486SX/DX-25/33 microprocessor chip, and one bi-directional parallel port. In its imported condition, this board would meet the definition of a digital processing unit as per Legal Note 5 (A) to Chapter 84.

The RAM/ROM disk card (RDC-1020N) is a solid-state, memory based disk emulator card. This model emulates up to two DOS floppy disk drives and is fully software compatible. It can be used both with EPROM memory as with SRAM memory, and is designed for ADP network environments and controllers. It is imported without the memory.

The PCA-6156 is an industrial grade CPU card, built around Intel's Pentium 60/66 MHZ CPU and 82430 "Mercury" chipset. This card also hosts a PCI local bus, fully compatible with the PCI standard. It also includes 2 to 192 MB of onboard DRAM, various interface components, Award BIOS, two RS-232 serial ports, and Pentium's 16 KB cache memory. In its imported condition however, it will be without the CPU microprocessor.

The applicable subheading for the RDM-420 board, RDC-1020N board, and the PCA-6156 card 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 automatic data processing machines. The rate of duty will be free.

The applicable subheading for the SBC-450 single board computer will be 8471.91.4000, HTS, which provides for digital processing units for automatic data processing machines, unhoused, consisting of a printed circuit (single or multiple) with one or more electronic integrated circuits or other semiconductor devices mounted directly thereon, certified for use other than in an automatic data processing machine of subheading 8471.20. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.


Roger J. Silvestri

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