CLA-2-85:S:N:N1:109 855827

Mr. Anthony Loh
Argo Trade Company
1011 Highway 6 South
Suite 312
Houston, TX 77077

RE: The tariff classification of a 1 megabit dram, and a graphics card, and an internal modem for a desktop computer from Taiwan.

Dear Mr. Loh:

In your letter dated August 20, 1990, you requested a tariff classification ruling. Your letter describes the merchandise as follows:

1. A 1 megabit (1,048,576), metal oxide semiconductor, monolithic memory chip (dram),

2. A VGA graphics card for a desktop computer, and

3. An internal modem for a desktop computer

The applicable subheading for the 1 megabit memory chip will be 8542.110035, Harmonized Tariff Schedule of the United States (HTS), which provides for "Monolithic integrated circuits, free of duty.

The applicable HTS subheading for the VGA graphics card will be 8473.30.4000, which provides for "Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube, free of duty.

The applicable HTS subheading for the internal modem will be 8517.40.1000, which provides for "Modems, of a kind used with data processing machines of heading 8471." The rate of duty will be 4.7 percent ad valorem.

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