Apple Laptop Mac PowerBook 170; PowerBook 140; Motherboard With Input and Output Controllers; Daughterboard With Microprocessor and Memory; 8471.91.00; HQ 951443

HQ 951566 August 12, 1992 CLA-2 CO:R:C:M 951566 CMS CATEGORY: Classification TARIFF NO.: 8473.30.40 Ms. Jennie George Sr. Import Specialist Apple Computer, Inc. 20525 Mariani Avenue Cupertino, CA 95014 RE: Apple Laptop Mac PowerBook 170; PowerBook 140; Motherboard With Input and Output Controllers; Daughterboard With Microprocessor and Memory; 8471.91.00; HQ 951443 Dear Ms. George: This is in response to your request dated March 27, 1992, for a classification ruling on certain laptop computer components under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of certain "daughterboards" and "motherboards" for Apple Mac PowerBook 140 and Mac PowerBook 170 laptop computers. The daughterboards and motherboards are imported separately. One daughterboard is attached to one motherboard subsequent to importation. The daughterboards incorporate a 68030 microprocessor, a math co-processor and some memory components. The motherboards incorporate the input/output controller chips for control of the mouse, trackball, modem, floppy and hard disc drives, sound input and output, keyboard and localtalk networking system. ISSUE: Is the merchandise classified as digital automatic data processing machines in Heading 8471, HTSUS, or as parts of digital automatic data processing machines in Heading 8473, HTSUS? -2- LAW AND ANALYSIS: The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Heading 8471 in part describes "automatic data processing machines and units thereof". Chapter 84 Note 5(A) provides that "[f]or purposes of heading 8471, the expression "automatic data processing machines" means: (a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;" In HQ 951443 (April 13, 1992), we held that a laptop computer board which incorporated the microprocessor, but did not incorporate components for performing input/output functions, did not satisfy the Chapter 85 Note 5(A) definition for "automatic data processing machines". The Apple laptop computer daughterboards under consideration are similar to the boards in HQ 951443, in that they lack the components necessary for performing the input/output functions. The daughterboards are properly described as parts of automatic data processing machines and are classified in Heading 8473, HTSUS. The Apple laptop computer motherboards under consideration do not incorporate the microprocessor and many memory components, and like the daughterboards, do not satisfy the Chapter 85 Note 5(A) definition for "automatic data processing machines". The motherboards are properly described as parts of automatic data processing machines and are classified in Heading 8473, HTSUS. HOLDING: The Apple laptop computer daughterboards and motherboards under consideration are classified as "Parts and accessories... suitable for use solely or principally with machines of -3- headings 8469 to 8472: ...Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube", in subheading 8473.30.40, HTSUS, currently subject to a Column 1 free rate of duty. Sincerely, John Durant, Director Commercial Rulings Division