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May 5, 1999

CLA-2-84:RR:NC:1:110 E81609


TARIFF NO.: 8471.30.0000; 8524.39.4000

Mr. Michael E. Roll
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of notebook computers from Taiwan.

Dear Mr. Roll:

In your letter dated April 26, 1999, on behalf of Micro Electronics, Inc., ("MEI") you requested a tariff classification ruling.

The merchandise under consideration involves three different models of notebook computers, which are known as the "WinBook XL WebDeal, WinBook Xli, and WinBook XL2 which are imported through a "direct ship" procedure. Under this procedure, MEI's customers in the United States will order one of the notebook computers by phone or through MEI's website.

The foreign manufacturer of the computers will ship the notebooks to the United Stated via a "break bulk" shipment method. This shipment method allows each computer to be packaged in its retail container with the address of its purchaser affixed to the retail packaging. These notebook computers are bulk shipped to the United States with MEI acting as the importer of record. After Customs releases the computers, the shipper "breaks the bulk shipment apart and ships the computers to each customer directly without ever entering MEI's inventory. Alternately, MEI will accept delivery of the shipments and ship the computers to its customers. In this alternative situation, MEI will not alter the computers or their packaging from their imported condition in any way.

At the time of importation, each notebook computer is a fully functional notebook computer. Each computer weighs less than 10 kgs or 22.05 pounds. In addition to the notebook computer each retail computer package contains the following items: A/C adapter and power cord, user manual, "read me first" manual, telephone cable (if notebook is ordered with modem), Windows 98 CD-ROM software with Windows 98 manual (these two items are shrink wrapped together), and Power Quest Restore CD-ROM software.

The applicable subheading for the models WinBook XL WebDeal, WinBook Xli, and WinBook XL2 notebook computers imported via a "direct ship" procedure as indicated above will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable digital automatic data processing machines, not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display. Note also GRI-3(b) to the HTS. The rate of duty will be 0.7 percent ad valorem.

The applicable subheading for the Windows 98 CD-ROM software, and the Power Quest Restore CD-ROM software will be 8524.39.4000, HTS, which provides for other discs for laser reading systems, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an ADP machine. The rate of duty will be 0.9 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 212-637-7019.


Robert B. Swierupski

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