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 > 1992 NY Rulings > NY 0874364 - NY 0874652 > NY 0874448

Previous Ruling Next Ruling



NY 874448

May 19, 1992

CLA-2-84:S:N:N1:110 874448

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

Mr. Dennis Heck
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045

RE: The tariff classification of a Bravo Processor Board from Hong Kong

Dear Mr. Heck:

In your letter dated May 11, 1992, on behalf of AST Research, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a processor board that is designed for use with a Bravo 386SX/20 desktop computer. The board contains a 386SX microprocessor, math coprocessor socket, one programmable array logic IC (PAL), and several capacitors and resistors. This board is designed to be used in conjunction with, and mated to the Bravo 386SX/20 system board (motherboard).

The main function of this processor board is to perform the arithmetical computations of the processing unit. The motherboard, with which it is mated, contains the ROM BIOS, the system RAM memory and control, keyboard interface and control, video interface and control, disk drive interface and control, and serial/parallel port control (I/O capabiility). The main functions of the system board (motherboard) are to store the processing program (system memory) and to allow the system to be freely programmed by the users utilizing the resident AST BIOS, the I/O bus and keyboard controller. If these two boards are imported together, they would meet the definition of a digital processing machine as defined in Legal Note 5 (A) to Chapter 84 of HTS.

The processor board is in this situation separately imported, and without the system memory, ROM BIOS, and keyboard controller, would not meet the definition of a digital processing machine.

The applicable subheading for the Bravo Processor Board 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

Previous Ruling Next Ruling