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NY D83718

October 27, 1998

CLA-2-84:RR:NC:1:110 D83718


TARIFF NO.: 8471.30.0000

Mr. Fred Chen
Fountain Technologies, Inc.
#50 Randolph Road
Somerset, New Jersey 08873

RE: The tariff classification of a notebook computer subassembly from Taiwan.

Dear Mr. Chen:

In your letter dated October 11, 1998, you requested a tariff classification ruling.

The merchandise under consideration involves a notebook computer subassembly. This notebook or laptop subassembly will be imported under model numbers TS3012 and TS30T2, and will consist of a motherboard/motherboard BIOS chip, central processing unit (CPU), flat display panel, keyboard/keyboard BIOS hard drive, floppy drive, modem/LAN, and CD-ROM drive. These components will be shipped without any memory chips. The memory chips will be shipped in separate shipments from the notebook subassembly if they are purchased in the country of origin. The memory chips are chiefly used in these notebook computers, and are known as Synchronous DRAM or SDRAM chips.

In their condition as imported, the TS3012 or TS30T2 Notebook computer subassembly meets the definition of a unfinished notebook computer, and has the "essential character" of a finished computer noting GRI-2(a). This notebook computer subassembly includes a CPU and BIOS, and most likely a cache memory, thus meeting the definition of a digital processing machine as per Legal Note 5(A) to Chapter 84 HTS. Note Headquarters Letter 957489 which was the subject of a main processor board, also without its main memory, and classified as a digital processing unit.

The applicable subheading for the model number TS3012 or TS30T2 Notebook computer subassembly which includes a motherboard/motherboard BIOS chip, CPU, flat panel display, keyboard/keyboard BIOS, hard drive, floppy drive, modem/LAN, and CD-ROM drive, but excludes SDRAM memory chips will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard, and a display. The rate of duty will be 1.4 percent ad valorem.

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.


Robert B. Swierupski

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