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NY 816947

November 30, 1995

CLA-2-84:RR:NC:MA:110 816947


TARIFF NO.: 8471.91.4000; 8473.30.1000

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

RE: The tariff classification of a Single Board Computer, 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 a model 386SX CPU module (PCM-3330) that is basically a low power, high-performance single board computer. It also includes a model PCM-3510 super VGA board, and a PCM-3520 flat/panel CRT VGA board.

The single board computer incorporates an AMD AM 386SX/SXL-33 CPU microprocessor chip, and a 208-pin single chip system controller with internal RTC. It also incorporates eight 20-pin ZIP-type DRAM sockets for 512 KB, 1MB or 4 MB DRAM configuration. It also incorporates AMIBIOS, a lithium battery for data retention, and a single 5V power supply. Noting Legal Note 5 (A) to Chapter 84 of the HTS, this single board computer would meet the definition of a digital processing machine.

The PCM-3510 super VGA board is a 16-bit high resolution/high performance display controller board that is basically an expansion board for data processing machines. It incorporates DB-15/DB-9 adapter brackets for analog and TTL monitors, and has 1 MG DRAM for high-speed memory access.

The PCM-3520 flat-panel/CRT VGA board is an expansion board that supports a wide range of popular LCD, EL and gas plasma flat-panel displays and traditional analog CRT monitors. It incorporates a CHIPS 65535 video chip, a built-in 40-pin general purpose connector, and a 16-bit data bus.

The applicable subheading for the PCM-3330 single board computer will be 8471.91.4000, Harmonized Tariff Schedule of the United States (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 processing machine of subheading 8471.20. The rate of duty will be free.

The applicable subheading for the two expansion boards (PCM-3510, and PCM-3520), will be 8473.30.1000, HTS, which provides for printed circuit assemblies, other than for power supplies for automatic data processing machines. 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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