CLA-2-84:RR:NC:1:110 C86213
Mr. James Teng
Astral Microelectronic Corp.
18567 E. Gale Ave.
City of Industry, CA 91748
RE: The tariff classification of mainboards for computers and other components from China.
Dear Mr. Teng:
In your letter dated March 31, 1998, you requested a tariff classification ruling.
The merchandise under consideration involves a mainboard for a personal computer that is shipped in the same box with a CD disc that contains D.M.A., V.G.A. and sound drivers.
The model Vxpro-II Pentium MMX mainboard supports four 72-pin SIMM & two 168-pin DIMM EDO/FPM modules, and incorporates two 16-bit ISA bus slots and four PCI local bus slots. It supports AMI BIOS multi-setup function including WINBIOS and simple BIOS setup. The mainboard is not shipped with the CPU microprocessor.
The mainboard is shipped with the CD disc and meets the definition of a retail set as per GRI-3 (a).
The cables and jumpers for these personal computers are shipped separately and noting Legal Note 2 (a) to Section 16, would thus be separately classifiable.
The applicable subheading for the Vxpro mainboard without CPU will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies. The rate of duty will be free.
The applicable subheading for the CD driver discs will be 8524.39.4000, HTS, noting Legal Note 6 to Chapter 85, which provides for other discs for laser reading systems, for reproducing reproductions of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. The rate of duty will be 1.9 percent ad valorem.
The applicable subheading for the cables and jumpers will be 8544.51.9000, HTS, which provides for other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V, fitted with connectors. The rate of duty will be 3.1 percent 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 Art Brodbeck at 212-466-5490.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division