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The tariff classification of Single Board Computers and PCM-3718, PCM-3724, and PCM 3919 modules from Taiwan.
Issued November 30, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 816946 (November 30, 1995)
Tariff classification
HTS codes: 8473.30.1000
Headings: 8473
Product description
The merchandise under consideration involves two models of Industrial Single Board computers (model PC-286/16, and model PC-386SX/25) that will use serial numbers SBC-260A and SBC-330A. Both of these single board computers are fully compatible CPU cards, and incorporate such components as disk drive interfaces, from 4MB DRAM to 16MB DRAM, serial/parallel ports, connectors, AMI BIOS or CHIP BIOS, and disk drive controllers. Both models lack the CPU microprocessors however. Noting Legal Note 5 (A) to Chapter 84 of the HTS, these boards would not meet the definition of a digital processing unit without the CPU microprocessor chip.
CBP rationale
The applicable subheading for the two models of single board computer boards will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines.
Full text
NY 816946 November 30, 1995 CLA-2-*:RR:NC:MA:110 816946 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Ms. Debbie Somers UPS Customs Brokerage, Inc. 6200 Lockheed Ave. Anchorage, Alaska 99502 RE: The tariff classification of Single Board Computers and PCM-3718, PCM-3724, and PCM 3919 modules from Taiwan. Dear Ms. Somers: In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling. The merchandise under consideration involves two models of Industrial Single Board computers (model PC-286/16, and model PC-386SX/25) that will use serial numbers SBC-260A and SBC-330A. Both of these single board computers are fully compatible CPU cards, and incorporate such components as disk drive interfaces, from 4MB DRAM to 16MB DRAM, serial/parallel ports, connectors, AMI BIOS or CHIP BIOS, and disk drive controllers. Both models lack the CPU microprocessors however. Noting Legal Note 5 (A) to Chapter 84 of the HTS, these boards would not meet the definition of a digital processing unit without the CPU microprocessor chip. The applicable subheading for the two models of single board computer boards will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. Regarding the classification of the three PCM modules (PCM-3718, PCM-3724, PCM-3910), we are unable to provide a classification at this time. Please provide more specific information on these boards, such as their principal function, where and how used, and into what types of processor or control devices these will be installed. This ruling is being issued under the provisions of Section 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
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