818733 81 Ruling Active

The tariff classification of a computer enhancement board from Ireland.

Issued January 30, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.1000

Headings: 8473

Product description

The merchandise under consideration involves a computer enhancement board which is known as the MXV Cobra board. This board allows the user to transmit and receive audio and video data via digital telephone lines (ISDN lines) or over local area networks (LANs). The primary function of the MXV Cobra board is to digitize and compress video and audio for the transmission of video conferencing. It cannot operate as a modem board nor does it function as a network interface board. The MXV Cobra board functions as a computer enhancement board which makes it possible to transmit video conferencing from networks to connect the personal computers together via an external ISDN board for interface to the ISDN network, or via an external Ethernet board for interface to LAN networks.

CBP rationale

The applicable subheading for the MXV Cobra board 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, for automatic data processing machines.

Full text

NY 818733 January 30, 1996 CLA-2-84:RR:NC:MA:110 818733 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Ms. Ann Murtagh Mentec Limited Dun Laoghaire Industrial Estate Pottery Road, Dun Laoghaire, Co. Dublin, Ireland RE: The tariff classification of a computer enhancement board from Ireland. Dear Ms. Murtagh: In your letter dated January 17, 1996, you requested a tariff classification ruling. The merchandise under consideration involves a computer enhancement board which is known as the MXV Cobra board. This board allows the user to transmit and receive audio and video data via digital telephone lines (ISDN lines) or over local area networks (LANs). The primary function of the MXV Cobra board is to digitize and compress video and audio for the transmission of video conferencing. It cannot operate as a modem board nor does it function as a network interface board. The MXV Cobra board functions as a computer enhancement board which makes it possible to transmit video conferencing from networks to connect the personal computers together via an external ISDN board for interface to the ISDN network, or via an external Ethernet board for interface to LAN networks. The applicable subheading for the MXV Cobra board 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, for automatic data processing machines. 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 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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