NY 851540
APR 23 1990
CLA-2-84:S:N:N1:110 851540
Mr. Frederick L. Ikenson, P.C.
1621 New Hampshire Avenue, N.W.
Washington, D.C. 20009
RE: The tariff classification of mother and daughter boards for
computers from Mexico.
Dear Mr. Ikenson:
In your letter dated April 16, 1990, on behalf of Zenith
Electronics Corporation, you requested a tariff classification
ruling.
The merchandise under consideration involves two boards that
are designed and used with a desk-top digital processing machine.
The boards consist of (1) a "mother board" and (2) a "daughter
board", each of which will be separately imported. The mother
board performs such functions as keyboard interface for the
system; internal memory control; disk drive interface and control
for the system; serial/parallel port control for the system; and
video control and interface for the cathode ray tube. The board
uses socketed ROM devices and includes video RAM devices. The
board does not include a central processing unit.
The daughter board, which Zenith calls "Paddle Card" and
which is also used as a component in the same desk-top computer,
does contain a CPU, but contains no ROM BIOS or RAM devices. For
either of the two boards (mother board and daughter board) to
function as a digital processing unit, they must be interfaced
with each other. Since these two boards are imported separately
and neither of the boards meets the definition of a digital
processing unit, classification as parts of automatic data
processing machines would be appropriate.
The applicable subheading for the mother and daughter boards
when imported separately 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