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NY L84596




May 25, 2005

CLA-2-84:RR:NC:1:110 L84596

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.1080

Mr. Michael V. Cerny, Esq.
Cerny Associates, P.C.
301 Fields Lane
P.O. Box 102
Brewster, NY 10509

RE: The tariff classification of central processing boards from Japan.

Dear Mr. Cerny:

In your letter dated April 25, 2005, on behalf of your client Hitachi America, Ltd. you requested a tariff classification ruling.

The merchandise under consideration is two Central Processing Unit (CPU) Boards for an automatic data processing (ADP) system base servers. From the information you provided, the “LER CPU Board” and the “SF4 CPU Board” will be imported separately from the ADP base server units in which they will be installed.

As imported, the LER CPU Board will have one or two processors, cache memory, a memory controller and empty memory slots. After importation, the empty memory slots will be filed with a maximum of 8 Dual In-line Memory Modules (DIMM) before the LER CPU Board is installed into an LER Base Server. The LER CPU Board will not contain a basic input-output system (BIOS) as imported and none will be added after importation. This board will receive data and instructions from an input/output controller in the LER system board. The LER CPU Board will serve as the main processor for the LER Base Server. As imported, the SF4 CPU Board will have one or two processors, cache memory, an integrated memory controller, and empty memory slots. This CPU Board also will be filed with a maximum of 8 DIMM before it is installed into as SF4 Base Server. As the LER CPU Board, the SF4 CPU Board does not have any BIOS and none will be added. This board will receive data and instructions from an input/output controller in the SF4 system board and serve as the main processor for the SF4 Base Server. These CPU boards are not the servers main board or motherboard. As imported, they do not possess the essential character of an unfinished server.

The “LER Base Server” and the “SF4 Base Server” units are the subject of NY L84615, which classifies both Base Server Units under subheading 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS). The two server units are imported partially complete. The LER Base Server and the SF4 Base Server will be imported with many system components installed. However, neither unit will have a CPU board installed. After importation into the United States of America, the LER CPU Boards and the SF4 CPU Boards will be installed with other items to complete the assembly process. Once the CPU Boards and additional components are installed, the finished units will meet Chapter 84, Note 5(A)(a), HTS, and function as servers within an ADP system.

The applicable subheading for the LER and the SF4 CPU Boards, imported separately from the Base Server Units, will be 8473.30.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Printed circuit assemblies: Other.” The general rate of duty will be free.

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 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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