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NY 816948




December 4, 1995

CLA-2-84:RR:NC:MA:110 816948

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.91.4000; 8473.30.1000

Ms. Debbie Somers
UPS Customs Brokerage, Inc.
6200 Lockheed Ave.
Anchorage, Alaska 99502

RE: The tariff classification of Single Board Computers from Taiwan.

Dear Ms. Somers:

In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a single board computer (model SBC-340A) PC-386SX board with Flash/ROM Disk which will be imported with the CPU microprocessor. Also under consideration are single board computers (models SBC-400; SBC- 430A, and SBC 490) all of which will be imported without the CPU microprocessor.

The SBC-340A comes equipped with a 80386SX-33 CPU and a socket for an 80387SX math coprocessor in a half card size. It is equipped with a RS-232 serial port, one RS-422/RS-485 port, a bi-directional parallel port, an IDE hard disk drive interface, a floppy disk controller, and a watchdog timer. It also incorporates a single voltage power supply (+5V), ROM BIOS, and a piggyback connection into its design.

The SBC-400 is a CPU card that supports L2 cache sizes from 128 KB to 512 KB. On-board features include two high speed serial ports (RS-232 and RS-232/422/485). This CPU board is built with a high speed local bus IDE controller, and it incorporates up to 128 MB of on-board dram.

The SBC-430A comes equipped with either an 80486SX-25, 80486DX2-50, or 80486DX2-66 CPU in a half card size. Also included on-board are one serial RS-232 port, one serial RS-422/RS-485 port, a bi-directional parallel port, an IDE hard disk drive interface, a floppy disk controller, and a watchdog timer. This single board computer also incorporates a single voltage power supply (+5V), and a built-in Flash/ROM disk.

The SBC-490 is a single board 486 computer with an on-board SVGA controller, with PCI-bus and ISA-bus support. It packs all the functions of an industrial computer, and display capabilities, on a single full-size card. The on-board PCI-bus SVGA controller uses the Trident TGUI9440 chipset with 1 or 2 MB video memory. It accepts Intel, AMD,Cyrix or other compatible 486 processors.

The model SBC-340A single board PC-386SX card would meet the definition of a CPU microprocessor since it incorporates a CPU microprocessor chip. Models SBC-400; SBC-430, and SBC-490 would not meet the definition of a digital processing unit as defined in Legal Note 5(A) to Chapter 84 of the HTS since these single board computers do not contain a CPU microprocessor chip.

The applicable subheading for the model SBC-340A PC-386SX single board computer will be 8471.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units for ADP machines, unhoused, consisting of a printed circuit board with one or more electronic integrated circuits or other semiconductor devices mounted directly thereon, and certified as units designed for use other than in automatic data processing machines of subheading 8471.20. The rate of duty will be free.

The applicable subheading for the models SBC-400; SBC-430A, and SBC-490 single board computers will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.

Sincerely,

Roger J. Silvestri
Director

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