CLA-2-84:S:N:N1:110 869571
Ms. Dollie Smith
Intel Corporation
3065 Bowers Avenue
Santa Clara, CA 95052-8121
RE: The tariff classification of a modular CPU card from Ireland
Dear Ms. Smith:
In your letter dated November 26, 1991, you requested a
tariff classification ruling.
The merchandise under consideration involves a model BXCPU
computer board that is designed for use with a new line of Xpress
desktop computers. These boards can come in three different
configurations: X486/50E; X486/33E; and X486SX/25E. These boards
contain a CPU chip such as a 80486DX50 microprocessor, and a
series of discreet programmable array logic IC's (PAL's) that
combine to make up the memory bus controller. They will contain
no BIOS or I/O functions. These boards are specifically designed
for the Xpress desktop line of computers and are directly
connected to the mainboard (baseboard) of the computer.
The Xpress desktop computer features a new scalable modular
design that isolates the CPU, external cache and memory bus
controller from the mainboard (baseboard). When a higher
performance CPU becomes available, this design allows the
customer to upgrade the system with a new CPU module (BXCPU)
rather than having to replace the whole system.
Noting Legal Note 5 (A) (a) for Chapter 84 of HTS, this
board would not appear to meet the definition of a digital
processing machine. Without the BIOS, the computer will lack the
instructions necessary to accept or process data. Without the
Input/output controllers such as the video, keyboard or disc
drive controllers, this board cannot be freely programmed by the
user. While the BXCPU does have cache memory, it does not have
Random Access Memory (RAM) which would prevent the storage of
data immediately necessary for the execution of the program. The
design of this board prevents its use as a functional mainboard
or motherboard for other computers. To be a functional processor
unit, this BXCPU board must be mated with the Xpress mainboard
(baseboard).
The applicable subheading for the BXCPU board will be
8473.30.4000, 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. The rate
of duty will be free.
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