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NY 860103




February 7, 1991

CLA-2-84:S:N:N1:110 860103

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.92.30; 8471.92.20; 8471.93.30; 8504.40.00; 8507.30.00; 8542.11.00; 8473.30.40; 8536.69.00; 8544.51.80; 8544.41.00

Mr. Thomas R. Radcliffe
Graham & James
525 University Avenue, 14th Floor
Palo Alto, California 94301-1977

RE: The tariff classification of component parts for a lap-top computer from Japan.

Dear Mr. Radcliffe:

In your letter dated January 25, 1991, on behalf of Librex Computer Systems, you requested a tariff classification ruling.

The merchandise under consideration involves component parts for a lap-top computer which will be shipped in three separate shipments, none of which can be considered to fall under the definition of an unfinished and unassembled automatic data processing machine. These parts will be assembled, along with other parts of U.S. and non-U.S. origin, into a lap-top computer which if imported as a finished or unfinished computer would normally fall under subheading 9903.41.15, HTS, and subject to a 100% ad valorem rate of duty.

The components of this lap-top computer include an LCD display, 82 key keyboard, internal floppy disc drive, nickel- cadmium battery, integrated circuits, frame, main board without CPU chip, DC-DC converter, various function boards, and cables with connectors. The components consist essentially of 24 separate imported parts.

The applicable subheading for the lap-top computer components under the Harmonized Tariff Schedule of the United States (HTS), and their respective duty rates are as follows: HTS
COMPONENT CLASSIFICATION DUTY RATE

1. LCD Display Unit 8471.92.30 Free
2. Keyboard 8471.92.20 Free
3. Floppy disc drive (internal) 8471.93.30 Free 4. AC Adapter 8504.40.00 3%
5. Nickel-cadmium battery 8507.30.00 5.1% 6. ASIC (gate array) 8542.11.00 Free
7. ASIC (gate array) 8542.11.00 Free
8. Plastic frame for lap-top 8473.30.40 Free 9. Printer connector, w/o cable 8536.69.00 5.3% 10. ASIC (Interface LSI) 8542.11.00 Free
11. Main system board, w/o CPU 8473.30.40 Free 12. DC-DC Converter 8504.40.00 3%
13. 8 Bit, CMOS type chip 8542.11.00 Free 14. Keyboard controller 8473.30.40 Free
15. RAM board 8473.30.40 Free
16. VR board 8473.30.40 Free
17. LED board 8473.30.40 Free
18. HDD connector board 8473.30.40 Free
19. Backlight board 8473.30.40 Free
20. Backlight cable- 125V 8544.51.80 5.3% 21. VR cable- 125V 8544.51.80 5.3%
22. LED cable- 30V 8544.41.00 5.3%
23. FG cable- 300V 8544.51.80 5.3%
24. Battery cable- 30V 8544.41.00 5.3%

The separate components will be shipped in three major groups as follows:
Group 1 : No. 1-5
Group 2 : No. 8
Group 3 : No. 6-7, No. 9-24

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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