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NY F80536

December 8, 1999

CLA-2-84:RR:NC:1:110 F80536


TARIFF NO.: 8473.30.1000

Mr. Brett Ian Harris
Grunfeld, Desiderio, Lebowitz, & Silverman LLP 245 Park Avenue, 33rd Floor
New York, N.Y. 10167-3397

RE: The tariff classification of a motherboard from Taiwan.

Dear Mr. Harris:

In your letter dated December 2, 1999, on behalf of Midwest Micro Corp., you requested a tariff classification ruling.

The merchandise under consideration involves a motherboard intended for use in a personal computer.

The submitted sample measures approximately 9 1/2 inches in length by 8 1/2 inches in width, and has a height of 1 1/4 inches. It incorporates various active and discrete components including both memory and logic chips. The motherboard does not contain a CPU chip at the time of importation, although it does contain a BIOS ROM chip.

This motherboard without a CPU chip lacks the "essential character" of a complete or finished digital processing unit, noting GRI-2 (a) of the Harmonized Tariff Schedule, and Legal Note 5 (A) to Chapter 84 of the HTS. Please note HQ Ruling Letter 957178, and NY Ruling Letters C86213 and NY C80075.

The applicable subheading for the motherboard without a CPU chip will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies that are parts and accessories of heading 8471. 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 Arthur Brodbeck at 212-637-7019.


Robert B. Swierupski

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