NY 857854
Nov 15 1990
CLA-2-84:S:N:N1:110 857854
Mr. Leonard M. Shambon
Wilmer, Cutler & Pickering
2445 M Street, N.W.
Washington, D.C. 20037-1420
RE: The tariff classification of motherboards for a workstation
from Japan.
Dear Mr. Shambon:
In your letter dated November 5, 1990, on behalf of OKI
Electric Industry Co. Ltd., you requested a tariff classification
ruling.
The merchandise under consideration involves a motherboard
that is designed for use with an OKIstation 7300 desktop
workstation. The OKIstation 7300 workstation is a 64 bit i860
microprocessor unit with the UNIX system V Release 4.0 operating
system. This high performance workstation can handle integer,
floating calculation, graphics on one chip, and can
simultaneously execute three instructions per cycle.
In its imported condition, the motherboard will be without
the CPU chip, without the ROM-IC and without any of the MOS DRAM
main memory SIMM devices. Attached to the motherboard are two
graphics boards that are stacked one over the other, and a
parallel port board.
Normally, such a workstation unit or the complete
motherboard for such a workstation would fall under subheading
9903.41.20, HTSUSA, as finished or unfinished automatic data
processing machines, and be subject to a 100% duty. Without the
CPU, ROM-IC, and MOS DRAM main memory SIMM devices, these
motherboards would not have the essential character of a digital
automatic data processing machine. Consideration under
9903.41.20 would therefore be precluded, noting Legal Note 5 (A)
(a) to Chapter 84 of HTS.
The applicable subheading for the motherboard with attached
graphic and parallel port boards (without CPU, ROM and MOS DRAM)
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