NY 867473 - The tariff classification of computer motherboards and video graphic display cards from Canada and Taiwan. - United States International Trade Commision Rulings

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NY 867473

October 03, 1991

CLA-2-84:S:N:N1:110 867473

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.91.0090; 8473.30.4000; 8524.90.4080

Mr. Weiwei Kung
Fujikama U.S.A., Inc.
865 N. Ellsworth Avenue
Villa Park, IL 60181

RE: The tariff classification of computer motherboards and video graphic display cards from Canada and Taiwan.

Dear Mr. Kung:

In your letter dated September 24, 1991, you requested a tariff classification ruling.

The merchandise under consideration involves five models of computer motherboards and two models of video graphic display cards. Item 1 is a model MCO3647 computer motherboard that includes a 80386SX CPU, runs at 16MHZ, and incorporates a BIOS chip. Item 2 is a model MDO3472 computer motherboard with a 80386SX CPU, runs at 20MHZ, but without the BIOS chip. Items 3,4, and 5 includes models MDO3199, MDO3167, and MEO3606, all of which are computer motherboards imported without the CPU chip and also without the BIOS chip.

Items 6 and 7 involves two models of Hi-Q computer video graphic display cards that are packaged in a box that includes not only the enhancement board but also a manual and three utility floppy discs. Both of these models fall under the GRI 3 (b) definition of goods put up in sets for retail sale, and thus classifiable as if they consisted of the material or component which gives them their essential character. The video graphic display boards gives the set its essential character. Legal Note 6 to Chapter 85 of HTS dictates that software or other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended.

The applicable subheading for the motherboards imported with the CPU chip (Item 1 and 2) will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units, whether or not entered with the rest of a system, which may contain in the same housing one or two of the following types of units: storage units, input units, and output units. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the motherboards imported without the CPU and BIOS chips (Items 3,4 and 5), will be 8473.30.4000, HTS, which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The duty rate will be free.

The applicable subheading for the computer video graphic display cards (Item 6 and 7), will be 8473.30.4000, 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 Software discs 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.

Goods classifiable under subheading 8471.91.0090, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 8524.90.4080, HTS, which have originated in the territory of Canada, will be entitled to a 6.7 cent per square meter of recording surface rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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