856656 85 Ruling Active

The tariff classification of desk-top and lap-top personalcomputers from Taiwan.

Issued October 5, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8471.91.0090, 8471.92.4025, 8471.20.0090, 8471.92.2000

Headings: 8471

Product description

desk-top and lap-top computers for personal use. The desk-top computers consist of 4 different models which are known as the Olystar 20, Olystar 60, Olystar 70, and Olystar 80/25/33. They feature a 8088, 80286 or 80386 central processing unit, a 1-or 2 -MB board expandable to 5-or 8-MB on the mother board. Also included is a 101-key detachable keyboard, and a color monitor which sits on top of the central processing unit. The lap-top computer is known as the LT 386/SX. It features a 80386SX central processing unit, and has a 1-MB board which is expandable to a 5-MB board. This 13.8" (W) x 8.5" (D) x 4.1" (H) lap-top computer has a built-in 10" backlit LCD. Also included is a 82-key keyboard, that fits into the housing of the processor unit, and can also be detached. A separate detachable number keypad is also provided. The lap-top computer and accessory keypad are sold and marketed as one entity, and noting Legal Note 4 to Section 16, will be treated as a functional unit.

CBP rationale

The applicable subheading for the Olystar desk top central processing units will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units whether or not entered with the rest of a system. The applicable subheading for the keyboards will be 8471.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other input units of digital automatic processing units whether or not entered with the rest of the system. The applicable subheading for the color monitors will be 8471.92.4025, Harmonized Tariff Schedule of the United States (HTS), which provides for other output units of digital automatic processing units, whether or not entered with the rest of the system. The applicable subheading for the LT 386/SX lap-top computer and keypad will be 8471.20.0090 Harmonized Tariff Schedule of the United States (HTS), which provides for digital automatic processing machines, containing in the same housing at least a central processing unit and an input and output unit, whether or not combined.

Full text

NY 856656 Oct 05 1990 CLA-2-84:S:N:N1:110 856656 CATEGORY: Classification TARIFF NO.: 8471.91.0090; 8471.20.0090; 8471.92.2000; 8471.92.4025 Ms. Laurie Gerisch AEG Corporation 3140 Route 22 P.O. Box 3800 Somerville, New Jersey 08876-1269 RE: The tariff classification of desk-top and lap-top personal computers from Taiwan. Dear Ms. Gerisch: In your letter dated September 24, 1990, you requested a tariff classification ruling. The merchandise under consideration is desk-top and lap-top computers for personal use. The desk-top computers consist of 4 different models which are known as the Olystar 20, Olystar 60, Olystar 70, and Olystar 80/25/33. They feature a 8088, 80286 or 80386 central processing unit, a 1-or 2 -MB board expandable to 5-or 8-MB on the mother board. Also included is a 101-key detachable keyboard, and a color monitor which sits on top of the central processing unit. The lap-top computer is known as the LT 386/SX. It features a 80386SX central processing unit, and has a 1-MB board which is expandable to a 5-MB board. This 13.8" (W) x 8.5" (D) x 4.1" (H) lap-top computer has a built-in 10" backlit LCD. Also included is a 82-key keyboard, that fits into the housing of the processor unit, and can also be detached. A separate detachable number keypad is also provided. The lap-top computer and accessory keypad are sold and marketed as one entity, and noting Legal Note 4 to Section 16, will be treated as a functional unit. The applicable subheading for the Olystar desk top central processing units will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units whether or not entered with the rest of a system. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the keyboards will be 8471.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other input units of digital automatic processing units whether or not entered with the rest of the system. The rate of duty will be free. The applicable subheading for the color monitors will be 8471.92.4025, Harmonized Tariff Schedule of the United States (HTS), which provides for other output units of digital automatic processing units, whether or not entered with the rest of the system. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the LT 386/SX lap-top computer and keypad will be 8471.20.0090 Harmonized Tariff Schedule of the United States (HTS), which provides for digital automatic processing machines, containing in the same housing at least a central processing unit and an input and output unit, whether or not combined. The rate of duty will be 3.9 percent ad valorem. 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

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