NY 0872740 - The tariff classification of a computer subsystem from Ireland - United States International Trade Commision Rulings

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NY 872740
April 1, 1992

CLA-2-84:S:N:N1:110 872740

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.304000

Ms. Dollie Smith
Intel Corporation
200 Mission College Blvd.
Santa Clara, CA 95052-8119

RE: The tariff classification of a computer subsystem from Ireland

Dear Ms. Smith:

In your letter dated March 19, 1992, you requested a tariff classification ruling.

The merchandise under consideration involves a computer subsystem or more commonly referred to as the Xpress Base Subsystem (XBASE). The XBASE is part of Intel's new line of modular computers that comes in two chassis types, desktop and the tower-style deskside. In its imported condition, the XBASE consists of two main assemblies that are physically attached to each other and consists of the following:

1. Baseboard- includes a video controller, drive controller, parallel and serial ports, keyboard and mouse ports, 6-8 EISA expansion slots, and 4MB-8MB random access memory. 2. Chassis- includes a power supply, speed fan, 3.5" floppy disk drive, and peripheral bays for expansion of mass storage capacity.

The XBASE is designed to be mated with a CPU board which will then create a functional digital processing unit. The baseboard contains the BIOS which is actually located on a FLASH EPROM mounted on the baseboard. The XBASE does not contain a CPU, cache memory or a memory bus controller. Noting Legal Note 5 (A) (a) for Chapter 84 of HTS, this subsystem would not appear to meet the definition of a digital processing machine. Noting the value and function of the baseboard, the essential character of this XBASE subsystem appears to be exemplified by the baseboard assembly.

The applicable subheading for the XBASE computer subassembly 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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