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NY F89232

July 20, 2000

CLA-2-84:RR:NC:MM:110 F89232


TARIFF NO.: 8473.30.5000

Mr. Mitchell Neriah
415 So. Prospect Ave. Ste. 110
Redondo Beach, CA 90277

RE: The tariff classification of the "Volume Board", a printed circuit board from Japan.

Dear Mr. Neriah:

In your letter dated June 26, 2000, on behalf of your client Toshiba America Information Systems, Inc. (TAIS), you requested a tariff classification ruling.

The merchandise under consideration is TAIS part number B36084712A, "Volume Board"; a sample was submitted with your ruling request. The "Volume Board" is composed of a rigid plastic impregnated printed circuit board with a number of passive components. There are two non-printed fixed resistors, a non-printed chip capacitor, a non-printed connector and one variable resistor with a plastic wheel for adjustment. When installed in the computer, the plastic wheel of the variable resistor is exposed along the top lid side panel. The function of this unit is to provide a means of adjusting the brightness level of the LCD display by turning the wheel. Although the part is named "Volume Board", it does not control any volume features on the notebook PC. This item is specifically and exclusively designed for use with Toshiba notebook computers.

Section XVI, Additional U.S. Note 1 of the Harmonized Tariff Schedule of the United States (HTS) states "For the purposes of this section, the term "printed circuit assembly" means goods consisting of one or more printed circuits of heading 8534 with one or more active elements assembled thereon." The "Volume Board" does not have any active elements; therefor it does not meet the requirement of a printed circuit assembly under Additional U.S. Note 1, Section XVI.

The applicable subheading for the "Volume Board", TAIS part number B36084712A, will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other." 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 Eileen S. Kaplan at 212-637-7019.


Robert B. Swierupski

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