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NY F88301




June 27, 2000

CLA-2-84:RR:NC:MM:110 F88301

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.1000; 8473.30.5000; 8537.10.9070

Mr. Mitchell Neriah
415 So. Prospect Ave. Ste. 110
Redondo Beach, CA 90277

RE: The tariff classification of a "CDROM INTERFACE BOARD", "LED BOARD" and "SENSOR BOARD" from Japan, Malaysia and Philippines.

Dear Mr. Neriah:

In your letter dated June 5, 2000, on behalf of your client Toshiba America Information Systems, Inc. (TAIS), you requested a tariff classification ruling.

Samples of the three items were submitted with your ruling request. The first item under consideration is TAIS part number FSM7C2, "CDROM INTERFACE BOARD." This item is a printed circuit board and has two non-printed connectors, a non-printed fixed resistor and two non-printed chip ceramic capacitors mounted on it. This board makes an electrical connection between a CD Rom drive and a motherboard. The "CDROM INTERFACE BOARD" does not have any active elements, therefor it does not meet the requirement of a printed circuit assembly under U.S. note 1, Section XVI.

The second item under consideration, TAIS part number FFILK3, "LED BOARD", is a rigid plastic impregnated printed circuit board. Mounted on this board is a non-printed connector, three non-printed fixed resistors, one non-printed multiplayer ceramic capacitor and three laser emitting diodes (LED). This board is attached to the notebook cabinet and connected to the motherboard by a wire harness.

The third item is TAIS part number FHXOWO, "SENSOR BOARD" which is a board with a non-printed momentary push switch rated under 1000 volts and a non-printed connector. This board is mounted under a notebook cabinet and the switch is activated when the notebook cabinet cover is closed powering down the computer.

All three parts were specifically designed for use with Toshiba notebook computers.

The applicable subheading for the "CDROM INTERFACE BOARD" will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other." The rate of duty will be free.

The applicable subheading for the "LED BOARD" will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Printed circuit assemblies." The rate of duty will be free.

Explanatory Notes to Section XVI, EN 84.73 under Parts and Accessories states, "Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts and accessories of the machines of this heading are classified in heading 84.73."

General Explanatory Notes to Seciton XVI, General, (II) PARTS, "In general, parts which are suitable for use solely or principally with particular machines or apparatus Separate headings are, however, provided for The above rules do not apply to parts which in themselves constitute an article covered by a heading of this Section; these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. This applies in particular to: (13) Boards, panels, consoles, desks, cabinets and other apparatus for electric control or the distribution of electricity (heading 85.37)." EN 85.37, states: "These consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc The goods of this heading vary from small switchboards with only a few switches, fuses, etc."

The applicable subheading for TAIS part number FHXOWO, "SENSOR BOARD" will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. The rate of duty will be 2.7% ad valorem.

This ruling is being issued under the provisions of Part 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 Eileen S. Kaplan at 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

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