CLA-2-84:RR:NC:MA:110 816949

Ms. Debbie Somers
UPS Customs Brokerage, Inc.
6200 Lockheed Ave.
Anchorage, Alaska 99502

RE: The tariff classification of radio navigational apparatus and single board computers from Taiwan.

Dear Ms. Somers:

In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a PCM-3290 GPS receiver navigational module, and single board computers which are known as model PCM-5680 and SBC-570. The single board computers will be imported without the central processing unit (CPU).

The PCM 3290 GPS receiver module is designed with advanced satellite technology for use in embedded PC navigation systems. It features 5 channels of simultaneous reception while tracking up to 9 satellites. The PCM 3290 GPS receiver module can handle a wide range of applications like automobile and/or marine navigation, automated vehicle tracking, fleet management, and sophisticated air navigation. With a Rockwell GPS engine and an active or passive antenna, the PCM-3290 can receive C/A code at a speedy acquisition time of as fast as 15 seconds on a warm start.

The PCM-5680 single board computer consists of an AWARD 128KB Flash memory BIOS, and is equipped with 256 KB of on-board memory, which could be expanded to 512KB. It also contains a PCI Flat panel/VGA interface. This single board computer measures 8-inches long by 5.75-inches wide, and has a weight of 11 ounces. The PCM-5680 will be imported without its Pentium 90/100/120/150 MHz central processing unit (CPU).

The SBC-570 single board computer has a 32 bit processing ability. It has an on board 256KB 2nd level cache memory of 512KV or 1 MB. The RAM memory has a capacity of 2MB to 128 MB. Its Shadow RAM memory supports system and video BIOS of up to 256KB in 32 KB blocks. The SBC-570 single board computer will be imported without its Intel Pentium 90/100/120/150 MHZ CPU.

The applicable subheading for the PCM 3290 GPS receiver navigational module will be 8526.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for radar and radio navigational reception only apparatus. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the PCM-5680 and the SBC-570 single board computers will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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,

Roger J. Silvestri
Director
National Commodity
Specialist Division