CLA-2 CO:R:C:G 087695 AJS
Mr. Michael Ikeuchi
Import/Export Specialist
Stardent Computer Inc.
880 West Maude Avenue
Sunnyvale, CA 94086
RE: Computer parts; subheading 8473.30.40; heading 8471;
Explanatory Notes 84.71; General Rule of Interpretation 2.
Dear Mr. Ikeuchi:
Your letter of July 23, 1990, requesting a tariff
classification for certain components of the "stiletto" desk top
computer system has been forwarded to this office for reply.
FACTS:
The merchandise at issue is an incomplete main printed
circuit board (motherboard) which is inserted into the processing
unit of the stiletto. The MIPS (million instructions per
second) R3000 central processing unit (CPU), MIPS R 3010 floating
point co-processor, IC (integrated circuit) gate array, and two
EPROM (erasable programmable read only memory) chips will be
incorporated onto the motherboard after importation. As
imported, the board also has no storage, input/output or power
supply capabilities.
ISSUE:
Whether the subject board is properly classifiable within
heading 8471, Harmonized Tariff Schedule of the United States
(HTSUSA), which provides for automatic data processing machines
and units thereof; or classifiable within heading 8473, HTSUSA,
which provides for parts and accessories suitable for use solely
or principally with the machines of headings 8469 to 8472.
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LAW AND ANALYSIS:
Heading 8471, HTSUSA, provides for automatic data processing
(ADP) machines. ADP machines are machines which, by logically
interrelated operations performed in accordance with pre-
established instructions (program), furnish data which can be
used as such or, in some cases, serve in turn as data for other
data processing operations. Explanatory Note (EN) 84.71(I). The
subject article is a incomplete printed circuit board which does
not include the CPU, EPROMS, IC gate array and co-processor
chips. As such, it is not capable of performing the logic,
control and arithmetical functions necessary for data processing.
Accordingly, the subject board does not satisfy the description
of an ADP machine.
Heading 8471, HTSUSA, also provides for units of ADPs. A
unit of an ADP machine must satisfy the following conditions:
(a) It is connectable to the central processing unit either
directly or through one or more other units; and
(b) It is specifically designed as part of such a system.
It cannot be considered as such unless, in particular,
it is capable of accepting or delivering data in a form
(code or signals) which can be used by the system. (This
last condition does not apply to power supply units
which, although specifically designed as parts of data
processing systems, do not use the coded form.) EN
84.71(A).
The subject board does not satisfy these conditions. It is not
capable of accepting or delivering data. It is also not capable
of performing storage, power, input/output or other ADP
functions. Accordingly, the subject board does not satisfy the
description of a unit of an ADP machine.
General Rule of Interpretation 2 states that any reference
in a heading to an article shall be taken to include a reference
to that article incomplete or unfinished, provided that, as
presented, the incomplete or unfinished article has the essential
character of the complete or finished article. In reference to
GRI 2(a), Section XVI states that throughout this Section any
reference to a machine or apparatus covers not only the complete
machine, but also an incomplete machine (i.e., an assembly of
parts so far advanced that it already has the main essential
features of the complete machine). Explanatory Note (EN) (IV).
The subject board does not satisfy the description of an
incomplete or unfinished article. As presented, the board does
not have the essential character of either an ADP machine because
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it lacks the essential chips required for data processing. The
board also does not have the essential character of any unit of
an ADP because it has no storage, input/output, power supply or
other data processing capabilities.
Heading 8473, HTSUSA, provides for parts and accessories
suitable for use solely or principally with the machines of
headings 8469 to 8472, HTSUSA. The subject board will be used
solely or principally with the stiletto desk-top computer system,
which is a machine of heading 8471, HTSUSA. Parts and
accessories of the machines of heading 8471 are specifically
provided for within subheading 8473.30, HTSUSA. The subject
board satisfies the terms of subheading 8473.30.40, HTSUSA, which
provides for these parts and accessories which do not incorporate
a CRT.
HOLDING:
The subject printed circuit board is properly classifiable
within subheading 8473.30.40, HTSUSA, which provides for parts
and accessories of the machines of heading 8471 which do not
incorporating a CRT, currently free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division