NY 0869221 - The tariff classification of computer boards for a notebook computer from Hong Kong. - United States International Trade Commision Rulings

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NY 869221
December 9, 1991

CLA-2-84:S:N:N1:110 869221

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

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

RE: The tariff classification of computer boards for a notebook computer from Hong Kong.

Dear Mr. Heck:

In your letter dated November 20, 1991, on behalf of AST Research, you requested a tariff classification ruling.

The merchandise under consideration includes four printed circuit boards that are designed and used with a notebook computer.

The two models of Daughterboards (PN 202329 & 202410) essentially contain a EX386SX CPU microprocessor, the math co-processor socket, the keyboard BIOS and the system BIOS, but do not have any input or output capability since those functions are performed by the I/O board that is plugged into the motherboard.

The Motherboard contains the internal memory control, the serial/parallel port control, the video control, disk drive control and battery management controller BIOS. It does not contain a CPU microprocessor.

The SIMM board, which is basically a memory module, and the I/O board, both plug into the motherboard as does the Daughterboard, which then allows the four boards to function as digital processing unit. If these four boards are imported together, they would meet the HTS Chapter 84 Legal Note 5 A definition of a digital processing machine. These four boards are however imported separately, and in their imported condition all lack the components to qualify as a digital processing unit.

The applicable subheading for the daughterboards, motherboard without CPU, SIMM board, and I/O board, when separately imported, 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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