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NY A83433

May 13, 1996

CLA-2-84:RR:NC:MA:110 A83433


TARIFF NO.: 8473.30.1000; 8473.30.5000

Mr. Steven W. Baker
Steven W. Baker and Associates
One Sutter Street, Suite 1004
San Francisco, California 94104-4919

RE: The tariff classification of laptop-notebook computers and daughter boards with CPU, from Japan and Taiwan.

Dear Mr. Baker:

In your letter dated April 12, 1996, on behalf of Hitachi PC Corporation (USA) Inc., you requested a tariff classification ruling.

The merchandise under consideration involves the model H350 (Falcon) and H330 (Hummingbird) laptop/notebook computers. These laptop/notebook computers will be imported complete except for the daughter board containing the central processing unit (CPU); and the daughter boards with the CPUs imported on separate shipments. A unit "complete" except for the daughter board will include a memory controller and main memory; and input-output controller; BIOS; video controller and video display screen; keyboard; modem; audio controller; speaker; microphone and audio ports; serial, parallel, mouse, and stick pointer connectors; and related components.

Portable computers which are complete, but do not contain a CPU, are not classified as functioning or complete computers when separately imported. These units do not meet the definition of an ADP machine as indicated in Legal Note 5(A), because they do not contain a processor and therefore are not capable of ADP functions. Similarly, the daughter boards containing the processors do not have the components necessary for input-output functions. HQ 954411 of October 19, 1993, and HQ 951566 of August 12, 1992 indicated that portable computers which have similar computer board configurations lack the "essential character" of a complete or finished automatic data processing (ADP) machine.

The applicable subheading for the H350 Falcon computer and the H330 Hummingbird computer imported without the CPU board will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free

The applicable subheading for the daughter boards when separately imported, containing the CPU will be 8473.30.1000, HTS, which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, for automatic data processing machines. The rate of duty will be free

This ruling is being issued under the provisions of Part 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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