CLA-2-84:RR:NC:MA:110 A86120

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd. Suite 728
Long Beach, CA 90802

RE: The tariff classification of a Reset Subassembly from Taiwan.

Dear Ms. Denny:

In your letter dated July 31, 1996, on behalf of Axxion Group Corp. you requested a tariff classification ruling.

The merchandise under consideration involves a reset subassembly that is essentially a plastic panel for a desktop computer. The subassembly measures six inches in length and is approximately two inches in width. The panel includes a reset push button, a turbo push button, and a lock with keys. The left side of the panel subassembly features a light emitting diode (L.E.D.) Display for power, turbo and H.D.D. functions. The wiring for the buttons and the display are also included in the subassembly.

This reset subassembly is principally designed and used with an automatic data processing machine. Consideration under HTS number 8537 was precluded since this subassembly is not a board or panel as noted in the Explanatory Notes to 8537. Since it is also not an indicator panel or other signaling apparatus, consideration under 8531 would also be precluded.

Noting Legal Note 2 (b) to Section 16 of the HTS, this reset subassembly would thus be classifiable as a part of an automatic data processing machine.

The applicable subheading for the computer reset subassembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division