NY 0869036 - The tariff classification of a desktop computer chassis assembly from Taiwan. - United States International Trade Commision Rulings

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NY 869036
December 2, 1991

CLA-2-84:S:N:N1:110 869036

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000; 8471.92.2000; 8524.90.4080; 8471.93.3020

Mr. Dennis Heck
Ernst & Young
515 South Flower Street
Los Angeles, CA 90071

RE: The tariff classification of a desktop computer chassis assembly from Taiwan.

Dear Mr Heck:

In your letter dated November 8, 1991, on behalf of Packard Bell Electronics, you requested a tariff classification ruling.

The merchandise under consideration involves a desktop computer assembly that is essentially a complete desktop unit without a motherboard, and storge units, but with chassis mounted power supply, manual, power cord, keyboard, and software diskette.

In its imported condition the chassis assembly consists of a chassis, top cover, front bezel and chassis mounted power supply, a separate keyboard, and power cord. Without the motherboard, this chassis would not have the essential character of an unfinished digital processing unit. Noting the nature and role of the imported components, and the value and quantity of the components, it appears that the essential character of this chassis is exemplified by the housing and cover, and thus classifiable as a part of the automatic data processing system. Based on Legal Note 6 to Chapter 85 of HTS, the recorded floppy disk would be separately classifiable.

The applicable subheading for the computer chassis assembly 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.

The applicable subheading for the separate keyboard will be 8471.92.2000, HTS, which provides for keyboards. The rate of duty will be free.

The applicable subheading for the recorded floppy diskette will be 8524.90.4080, HTS, which provides for other recorded media. The rate of duty will be 9.7 cents per square meter of recording surface.

One additional chassis assembly configuration that will be imported, is identical to the above cited chassis with the addition of a 5.25 inch internal floppy disk drive subassembly. Under this scenario, the essential character of this chassis assembly would be exemplified by the disk storage unit.

The applicable subheading for the computer chassis assembly with incorporated floppy disk drive will be 8471.93.3020, HTS, which provides for other magnetic disk drives. The rate of duty will be free. The keyboard unit and floppy discs will be classified separately as noted above.

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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