CLA-2-85:RR:NC:1:109 A88554

Mr. Alex Kang
WTS Customs Brokerage
5730 W. Manchester Blvd., Suite 280
Los Angeles, CA 90045

RE: The tariff classification of the Intel PP 100 CPU in a Tape Carrier Package modified for pin mounting in Taiwan

Dear Mr. Kang:

In your letter dated October 8, 1996 you requested a tariff classification ruling on behalf of Associates Mega Sub-Systems Inc., d.b.a. AMS TECH, 12881 Ramona Blvd., Irwindale, CA 91706.

The merchandise is described in your letter and in information supplied by AMS TECH as an Intel PP 100 CPU that has been modified to simulate a Pin Grid Array (PGA) package. A sample was submitted. As per AMS TECH the Intel CPU is currently manufactured in the United States, and the modifications are being done in Taiwan. The Intel CPU is in a Tape Carrier Package (TCP). This type of packaging is designed for notebook type applications. The Intel CPU offers the following features: small dimensions, thin profile, surface-mount technology (SMT), superior thermal resistance characteristics, reduced power consumption, and the SL enhanced feature set. The CPU is being modified to simulate a Pin Grid Array package for use on standard mother boards in desk top type applications. The Intel CPU Tape Carrier Package has been fitted into the center of a two inch square printed circuit board (PCB). The board contains the pins to simulate the PGA configuration. The PCB provides the electrical connection between the leads on the TCP and the pins. There are also ten capacitors mounted on the PCB. The function of the capacitors is to provide power balance. They are not necessary for the functioning of the chip, however, the chip will last longer. The modifications made to the Intel CPU do not effect the essential character of this integrated circuit. They are meant only to adapt the package for a different type of mounting, and to protect the chip from power surges. The applicable subheading for the Intel PP 100 CPU in a Tape Carrier Package modified for pin mounting will be 8542.19.8078, Harmonized Tariff Schedule of the United States (HTS), which provides for [m]onolithic digital integrated circuits: [o]ther, including circuits obtained by a combination of bipolar and MOS technologies (BIMOS technology): [o]ther: [o]ther, silicon: [c]omplementary BIMOS (BICMOS): [o]ther, including logic. 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 Eileen S. Kaplan at 212-466-5673.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division