United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087695 - HQ 0087776 > HQ 0087695

Previous Ruling Next Ruling



HQ 087695


March 6, 1991

CLA-2 CO:R:C:G 087695 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.40

Mr. Michael Ikeuchi
Import/Export Specialist
Stardent Computer Inc.
880 West Maude Avenue
Sunnyvale, CA 94086

RE: Computer parts; subheading 8473.30.40; heading 8471; Explanatory Notes 84.71; General Rule of Interpretation 2.

Dear Mr. Ikeuchi:

Your letter of July 23, 1990, requesting a tariff classification for certain components of the "stiletto" desk top computer system has been forwarded to this office for reply.

FACTS:

The merchandise at issue is an incomplete main printed circuit board (motherboard) which is inserted into the processing unit of the stiletto. The MIPS (million instructions per second) R3000 central processing unit (CPU), MIPS R 3010 floating point co-processor, IC (integrated circuit) gate array, and two EPROM (erasable programmable read only memory) chips will be incorporated onto the motherboard after importation. As imported, the board also has no storage, input/output or power supply capabilities.

ISSUE:

Whether the subject board is properly classifiable within heading 8471, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for automatic data processing machines and units thereof; or classifiable within heading 8473, HTSUSA, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472.

LAW AND ANALYSIS:

Heading 8471, HTSUSA, provides for automatic data processing (ADP) machines. ADP machines are machines which, by logically interrelated operations performed in accordance with pre- established instructions (program), furnish data which can be used as such or, in some cases, serve in turn as data for other data processing operations. Explanatory Note (EN) 84.71(I). The subject article is a incomplete printed circuit board which does not include the CPU, EPROMS, IC gate array and co-processor chips. As such, it is not capable of performing the logic, control and arithmetical functions necessary for data processing. Accordingly, the subject board does not satisfy the description of an ADP machine.

Heading 8471, HTSUSA, also provides for units of ADPs. A unit of an ADP machine must satisfy the following conditions:

(a) It is connectable to the central processing unit either directly or through one or more other units; and

(b) It is specifically designed as part of such a system. It cannot be considered as such unless, in particular, it is capable of accepting or delivering data in a form (code or signals) which can be used by the system. (This last condition does not apply to power supply units which, although specifically designed as parts of data processing systems, do not use the coded form.) EN 84.71(A).

The subject board does not satisfy these conditions. It is not capable of accepting or delivering data. It is also not capable of performing storage, power, input/output or other ADP functions. Accordingly, the subject board does not satisfy the description of a unit of an ADP machine.

General Rule of Interpretation 2 states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. In reference to GRI 2(a), Section XVI states that throughout this Section any reference to a machine or apparatus covers not only the complete machine, but also an incomplete machine (i.e., an assembly of parts so far advanced that it already has the main essential features of the complete machine). Explanatory Note (EN) (IV). The subject board does not satisfy the description of an incomplete or unfinished article. As presented, the board does not have the essential character of either an ADP machine because
it lacks the essential chips required for data processing. The board also does not have the essential character of any unit of an ADP because it has no storage, input/output, power supply or other data processing capabilities.

Heading 8473, HTSUSA, provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472, HTSUSA. The subject board will be used solely or principally with the stiletto desk-top computer system, which is a machine of heading 8471, HTSUSA. Parts and accessories of the machines of heading 8471 are specifically provided for within subheading 8473.30, HTSUSA. The subject board satisfies the terms of subheading 8473.30.40, HTSUSA, which provides for these parts and accessories which do not incorporate a CRT.

HOLDING:

The subject printed circuit board is properly classifiable within subheading 8473.30.40, HTSUSA, which provides for parts and accessories of the machines of heading 8471 which do not incorporating a CRT, currently free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division


Previous Ruling Next Ruling