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NY I88441

November 22, 2002

CLA-2-84:RR:NC:1:110 I88441


TARIFF NO.: 8473.30.1080

Mr. Yuhmin Hwang
AAEON Electronics, Inc.
3 Crown Plaza
Hazlet, NJ 07730-2496

RE: The tariff classification of motherboards from Taiwan.

Dear Mr. Hwang:

In your letter dated November 5, 2002, you requested a tariff classification ruling.

The merchandise under consideration involves motherboards intended for use in personal computers. The motherboards are designated, as item numbers Pyxis-686 and MB-662. Samples were submitted with your ruling request and will be retained by this office. Both motherboards are fitted with Intel Socket 370 for Pentium III and compatible CPUs (Central Processing Units). They do not contain a CPU chip at the time of importation, they do however, incorporate various active and discrete components including both memory and logic chips. Both motherboards contain various expansion slots, sockets, serial ports and parallel ports.

Noting GRI-2 (a) of the Harmonized Tariff Schedule (HTS), and Legal Note 5 (A) to Chapter 84 of the HTS, motherboards without the CPU chip lack the “essential character” of a complete or finished digital processing unit.

The applicable subheading for the item numbers Pyxis-686 and MB-662 will be 8473.30.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories 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: Printed circuit assemblies: 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 646-733-3016.


Robert B. Swierupski

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