NY 856313
Sept 21 1990

CLA-2-84:S:N:N1:110 856313

Mr. Tommy Chen
Chicony America Inc.
Orange, California 92667

RE: The tariff classification of barebone computer assemblies from Taiwan.

Dear Mr Chen:

In your letter dated September 13, 1990, you requested a tariff classification ruling. The items in question are "barebone computer assemblies". Mainboard model number BB-386S-16 (P9) include a motherboard with a 80386SX-16 processor, memory modules 1-MB with up to 8-MB on board available, shadow Ram:BIOS, a 110/220-volt power supply, and case. Model number CB-386S-16 (P9) includes a processor, memory modules, RAM:BIOS, power supply, and case as indicated above, plus an I/O adapter card.

These computer assemblies are imported attached, and have the essential character of a finished digital processing unit as described in Legal Note 5 (A) to Chapter 84 of the Harmonized Tariff Schedule.

The applicable subheading for both models of the barebone computer assemblies will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other digital processing units, whether or not entered with the rest of the system, which may contain in the same housing one or more of the following types of units: storage units, input units, or output units. The rate of duty will be 3.9 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