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March 17, 1999

CLA-2-84:RR:NC:1:110 D89220


TARIFF NO.: 8471.50.0085; 8524.99.4000

Mr. Michael A. Capuzzi
O’Donnell, Byrne & Williams
20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of personal computer systems from South Korea.

Dear Mr. Capuzzi:

In your letter dated March 10, 1999, on behalf of TriGem America Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves nine specific types of assembled personal computer systems, all of which are imported in a complete form as a retail set packed in its own carton. These tower type computers include the following: etower 266; etower 300; etower 300c; etower 300k; etower 333c; etower 333k; etower 333i; etower 333id; and etower 366i.

Although these tower type computers incorporate different types of CPU processor chips, and vary in SDRAM memory capacity and hard drives, they basically all incorporate the following components:

Components of the etower 266:
Cyrix M-11 266 MMX processor with 512K pipeline burst cache 32 MB Sync DRAM
ATI Rage IIc 3D AGP with 4 MB SDRAM
Crystal CS4235 3D Audio
24x CD-ROM Drive
2.1 Gigabyte hard- disk drive (Ultra DMA EIDE) 3.5" 1.44MB floppy disk drive
56 KBPS, V-90 PCI Fax/modem
PS/2 KBD Mouse, 2 USB ports
1 Serial/1 Parallel/3 Expansion slots
Audio in and out with the game port on the front External Keyboard
Preloaded software including Windows 98 and Microsoft Works Power supply-internal

None of these systems include a monitor nor printer in the retail set. Noting Subheading Note 1 to Chapter 84 of the HTS, which defines “systems” under 8471.49, the above shipments would be precluded from consideration under 8471.49 since they are missing an output unit such as the monitor. Noting in part GRI-1 and GRI-3 (b) to the HTS, these tower processor units have the essential character of a digital processing machine, noting LN 5 (A) to Chapter 84, and also meet the definition of a retail set. The preloaded software however would be separately classifiable under HTS heading 8524, noting Legal Note 6 to Chapter 85. Note also New York ruling B85213 of April 23, 1997.

The applicable subheading for the nine models of tower computer systems will be 8471.50.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for other digital processing units other than those of subheading 8471.41 and 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units. The rate of duty will be free.

The applicable subheading for the preloaded software on the hard disks will be 8524.99.4000, HTS, which provides for other, other recorded media. 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 212-637-7019


Robert B. Swierupski

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