CLA-2-84:S:N:N1:110 877073

Mr. Chris Hinshaw
Rhino Sales Company
101 North Alloy Drive
Fenton, MI 48430

RE: The tariff classification of slot board computer boards and an industrial computer chassis from Taiwan

Dear Mr. Hinshaw:

In your letter dated July 28, 1992 you requested a tariff classification ruling.

The merchandise under consideration involves slot board computer cards, such as models MSC-221, MSC-230X, MSC-231, and MSC-240, which are basically main computer boards. These boards incorporate CPU microprocessors such as 16 MHz 80286 CMOS or 33 MHz 80386DX, and DRAM's from 1 MB up to 32 MB. The boards also contain an on-board keyboard connector, real-time clock/calender, and battery interface.

The industrial chassis, model MCH-200, is an industrial 19 inch rack-mounted chassis that is ideally suited for housing PC compatible board products. The chassis includes a steel case, power supply, fan, and 14 or 6 slot passive PC/AT backplanes. It also incorporates a removable disk drive bracket that allows the installation of three half-height drives. The essential character of this chassis appears to be exemplified by the rack- mount case.

The applicable subheading for the slot board computer boards 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. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the industrial chassis 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.

Your inquiry does not provide enough information for us to give a classification ruling on the MCH-211 industrial node. Your request for a classification ruling should include specific details on the function and use of this node chassis. Are these devices used for data communications functions, or do they house components that are used for communications functions? If for industrial computer applications, please state what kind of boards or components will be mounted inside of the chassis.

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
New York Seaport