A88526 A8 Ruling Active

The tariff classification of a Computer Notebook Subassembly from South Korea

Issued October 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration involves a Notebook computer subassembly (Pioneer P/N 234589-90X). In its imported condition, this laptop computer subassembly will be shipped without a CPU chip, hard drive, software, LCD display, keyboard, and heat sink. It includes the laptop housing, main board without the CPU, and some interface components, all physically attached to each other. Noting Legal Note 5 (A) to Chapter 84 of the HTS, this computer subassembly, without the CPU processor chip, would not meet the definition of a digital processing machine. This unfinished computer subassembly also does not have the "essential character" of a finished digital processing machine, noting GRI-2 (a) to the HTS and HQ Ruling letters 954411 and 957178.

CBP rationale

The applicable subheading for the laptop computer subassembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube.

Full text

NY A88526 October 15, 1996 CLA-2-84:RR:NC:1:110 A88526 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Lisa Cortes AST Computer 16215 Alton Parkway P.O. Box 57005 Irvine, CA 92619-7005 RE: The tariff classification of a Computer Notebook Subassembly from South Korea Dear Ms. Cortes: In your letter dated October 8, 1996, you requested a tariff classification ruling. The merchandise under consideration involves a Notebook computer subassembly (Pioneer P/N 234589-90X). In its imported condition, this laptop computer subassembly will be shipped without a CPU chip, hard drive, software, LCD display, keyboard, and heat sink. It includes the laptop housing, main board without the CPU, and some interface components, all physically attached to each other. Noting Legal Note 5 (A) to Chapter 84 of the HTS, this computer subassembly, without the CPU processor chip, would not meet the definition of a digital processing machine. This unfinished computer subassembly also does not have the "essential character" of a finished digital processing machine, noting GRI-2 (a) to the HTS and HQ Ruling letters 954411 and 957178. The applicable subheading for the laptop computer subassembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. 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 Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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