NY 0857854 - The tariff classification of motherboards for a workstation from Japan. - United States International Trade Commision Rulings

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NY 857854
Nov 15 1990

CLA-2-84:S:N:N1:110 857854

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

Mr. Leonard M. Shambon
Wilmer, Cutler & Pickering
2445 M Street, N.W.
Washington, D.C. 20037-1420

RE: The tariff classification of motherboards for a workstation from Japan.

Dear Mr. Shambon:

In your letter dated November 5, 1990, on behalf of OKI Electric Industry Co. Ltd., you requested a tariff classification ruling.

The merchandise under consideration involves a motherboard that is designed for use with an OKIstation 7300 desktop workstation. The OKIstation 7300 workstation is a 64 bit i860 microprocessor unit with the UNIX system V Release 4.0 operating system. This high performance workstation can handle integer, floating calculation, graphics on one chip, and can simultaneously execute three instructions per cycle.

In its imported condition, the motherboard will be without the CPU chip, without the ROM-IC and without any of the MOS DRAM main memory SIMM devices. Attached to the motherboard are two graphics boards that are stacked one over the other, and a parallel port board.

Normally, such a workstation unit or the complete motherboard for such a workstation would fall under subheading 9903.41.20, HTSUSA, as finished or unfinished automatic data processing machines, and be subject to a 100% duty. Without the CPU, ROM-IC, and MOS DRAM main memory SIMM devices, these motherboards would not have the essential character of a digital automatic data processing machine. Consideration under 9903.41.20 would therefore be precluded, noting Legal Note 5 (A) (a) to Chapter 84 of HTS.

The applicable subheading for the motherboard with attached graphic and parallel port boards (without CPU, ROM and MOS DRAM) will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

Tariff No.: 9903.41.20 - ADP machine, constituent units separately housed, handle 16-bit data, use on table/desk, handle memory over 8 mgb (in 8471.49.10 or 8471.50)