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NY 801047

August 25, 1994

CLA-2-84:S:N:N1:110 801047


TARIFF NO.: 8471.91.0090; 8471.92.2000; 8524.90.4080

Ms. Peggy Nguyen
Apple Computer, Inc.
One Infinite Loop
M/S 36-IE
Cupertino, CA. 95014

RE: The tariff classification of a "Paladin" computer from Taiwan.

Dear Ms. Nguyen:

In your letter dated August 1, 1994, you requested a tariff classification ruling.

The merchandise under consideration involves a general purpose "Paladin" computer that has a software system which enables it to function as an integrated office model to the user.

The components of the system are those of a standard computer, integrated into a single chassis, with a detachable keyboard which connects to the computer by a cable. The "Paladin" computer has the capability to accept external automatic data processing (ADP) peripherals such as hard disk drives and monitors. There is also a telephone handset that detaches from the unit by using a RJ-11 modular connector. This unit will be imported with the software.

The "Paladin" I/O structure will be compatible with SCSI and serial data ports. This includes an 80 Mbyte internal hard disk drive, 1.4 Mbyte internal floppy disk drive, and an external SCSI interface connector which accepts such devices as CD ROM, and external hard disk drives. A standard QWERTY keyboard will be used for input operations, and a liquid crystal display will provide video output. An external connector will allow the use of various ADP monitors.

In addition, the "Paladin" computer will incorporate several peripheral functions, which although subordinated to the main computer, are intended to provide common office equipment functionality. These additional functions include the capability to send and receive fax communications via its modem, and the capability to produce hard copy via a self-contained printer mechanism.

The essential character of this composite article is the computer. GRI 3(b) is noted. The computer serves as the dominating characteristic of the product, and the several peripheral functions such as the fax and the printer are subordinate to the functions of the "Paladin" computer.

The applicable subheading for the "Paladin" computer with its incorporated processor, display, storage, handset, and modem will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units, whether or not entered with the rest of the system. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the detachable keyboard will be 8471.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for keyboards, as other input units, whether or not entered with the rest of a system, and whether or not containing storage units in the same housing. The rate of duty will be free.

The applicable subheading for the Macintosh and Claris Works software 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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