CLA-2 CO:R:C:M 951566 CMS
Ms. Jennie George
Sr. Import Specialist
Apple Computer, Inc.
20525 Mariani Avenue
Cupertino, CA 95014
RE: Apple Laptop Mac PowerBook 170; PowerBook 140; Motherboard
With Input and Output Controllers; Daughterboard With
Microprocessor and Memory; 8471.91.00; HQ 951443
Dear Ms. George:
This is in response to your request dated March 27, 1992,
for a classification ruling on certain laptop computer components
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of certain "daughterboards" and
"motherboards" for Apple Mac PowerBook 140 and Mac PowerBook 170
laptop computers. The daughterboards and motherboards are
imported separately. One daughterboard is attached to one
motherboard subsequent to importation.
The daughterboards incorporate a 68030 microprocessor, a
math co-processor and some memory components. The motherboards
incorporate the input/output controller chips for control of the
mouse, trackball, modem, floppy and hard disc drives, sound input
and output, keyboard and localtalk networking system.
ISSUE:
Is the merchandise classified as digital automatic data
processing machines in Heading 8471, HTSUS, or as parts of
digital automatic data processing machines in Heading 8473,
HTSUS?
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LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8471 in part describes "automatic data processing
machines and units thereof". Chapter 84 Note 5(A) provides that
"[f]or purposes of heading 8471, the expression "automatic data
processing machines" means:
(a) Digital machines, capable of (1) storing the processing
program or programs and at least the data immediately
necessary for execution of the program; (2) being freely
programmed in accordance with the requirements of the
user; (3) performing arithmetical computations specified
by the user; and, (4) executing, without human
intervention, a processing program which requires
them to modify their execution, by logical decision
during the processing run;"
In HQ 951443 (April 13, 1992), we held that a laptop
computer board which incorporated the microprocessor, but did
not incorporate components for performing input/output functions,
did not satisfy the Chapter 85 Note 5(A) definition for
"automatic data processing machines". The Apple laptop
computer daughterboards under consideration are similar to the
boards in HQ 951443, in that they lack the components necessary
for performing the input/output functions. The daughterboards
are properly described as parts of automatic data processing
machines and are classified in Heading 8473, HTSUS.
The Apple laptop computer motherboards under consideration
do not incorporate the microprocessor and many memory components,
and like the daughterboards, do not satisfy the Chapter 85 Note
5(A) definition for "automatic data processing machines". The
motherboards are properly described as parts of automatic data
processing machines and are classified in Heading 8473, HTSUS.
HOLDING:
The Apple laptop computer daughterboards and motherboards
under consideration are classified as "Parts and accessories...
suitable for use solely or principally with machines of
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headings 8469 to 8472: ...Parts and accessories of the machines
of heading 8471: Not incorporating a cathode ray tube", in
subheading 8473.30.40, HTSUS, currently subject to a Column 1
free rate of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division