CLA-2-84:RR:NC:MA:110 A83557
Mr. Bill Senkevich
Tempustech, Inc.
295 Airport Road
Naples, Florida 33942-3522
RE: The tariff classification of a single board computer from Taiwan.
Dear Mr. Senkevich:
In your letter dated May 6, 1996, you requested a tariff classification ruling.
The merchandise under consideration involves a model number SBC 470-A Industrial Single Board computer. In its normal state, this single board computer will incorporate a 80486SX/DX/DX2-25 MHZ all-in-one CPU card, and will include 8KB of on-chip cache memory. An extra 256 KB of second level cache memory will be located on the board. This board incorporates two RS-232 serial ports, a parallel port, an IDE hard disk drive interface, AMI BIOS, and a floppy disk controller. The SBC-470 provides two 72-pin single in-line memory module (SIMM) sockets and eight 30-pin SIMM sockets in four banks for its on-board system DRAM.
In its imported condition, the SBC 470 Industrial Single Board computer will not contain a CPU microprocessor chip nor will it contain memory. Noting Legal Note 5(A) to Chapter 84 of the Harmonized Tariff Schedule (HTS), this board would not meet the definition of a digital processing unit without the CPU microprocessor chip and without memory.
The applicable subheading for the model number SBC-470 Industrial Single Board Computer 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, not incorporating a cathode ray tube, printed circuit assemblies, for automatic data processing machines. The rate of duty will be free.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division