CLA-2-84:OT:RR:NC:1:120
Mr. Jose G. Castro
Symbol Technologies, Incorporated
5400 George McVay Drive
McAllen, TX 78503
RE: The tariff classification of a motherboard with a CPU, BIOS, ROM and RAM from Mexico
Dear Ms. Castro:
In your letter dated November 12, 2009 you requested a tariff classification ruling.
The merchandise under consideration is a motherboard that contains a Marvel PXA270 Bulverde central processing unit (CPU), a chip combining the basic input output system (BIOS) and 128 megabytes of read only memory (ROM), and 128 megabytes of random access memory (SDRAM). The operating system is windows and it is equipped with a Bluetooth radio frequency transfer module.
From the information provided, the operating system is freely programmable as imported. There are no hardware or software blocks preventing the download of any off-the-shelf software or operating system. The combined components meet Note 5A to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS). Because the motherboard has the BIOS ROM chip, essential to its operations, it imparts the essential character of a finished digital processing unit under GRI 2A.
The applicable subheading for the motherboard with a CPU, BIOS, ROM and RAM will be 8471.50.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Processing units other than those of subheading 8471.41 and 8471.49…: Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division