CLA-2-84:S:N:N1:110 874448
Mr. Dennis Heck
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045
RE: The tariff classification of a Bravo Processor Board from
Hong Kong
Dear Mr. Heck:
In your letter dated May 11, 1992, on behalf of AST
Research, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a processor
board that is designed for use with a Bravo 386SX/20 desktop
computer. The board contains a 386SX microprocessor, math
coprocessor socket, one programmable array logic IC (PAL), and
several capacitors and resistors. This board is designed to be
used in conjunction with, and mated to the Bravo 386SX/20 system
board (motherboard).
The main function of this processor board is to perform the
arithmetical computations of the processing unit. The
motherboard, with which it is mated, contains the ROM BIOS, the
system RAM memory and control, keyboard interface and control,
video interface and control, disk drive interface and control,
and serial/parallel port control (I/O capabiility). The main
functions of the system board (motherboard) are to store the
processing program (system memory) and to allow the system to be
freely programmed by the users utilizing the resident AST BIOS,
the I/O bus and keyboard controller. If these two boards are
imported together, they would meet the definition of a digital
processing machine as defined in Legal Note 5 (A) to Chapter 84
of HTS.
The processor board is in this situation separately
imported, and without the system memory, ROM BIOS, and keyboard
controller, would not meet the definition of a digital processing
machine.
The applicable subheading for the Bravo Processor 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