The tariff classification of an input/output PCB assembly from Taiwan

NY A88773 November 15, 1996 CLA-2-85:RR:NC:1: 112 A88773 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Mr. Michael A. Lutz Intel Corporation 2200 Mission College Blvd. P.O. Box 58119 Santa Clara, CA 95052-8119 RE: The tariff classification of an input/output PCB assembly from Taiwan Dear Mr. Lutz: In your letter dated October 14, 1996 you requested a tariff classification ruling. As indicated by the submitted sample, this assembly consists of a printed circuit board containing seven pin type "male and female" connectors. It is designed for use in a CPU and serves to accept plugs from other components of an ADP system, such as the printer, monitor, and keyboard. The applicable subheading for the input/output PCB assembly will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for boards, panels, ..., and other bases, ..., equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity. The rate of duty will be 4.3 percent ad valorem. In your request you suggest that, based upon the language of Chapter Note 5(B)(c), Chapter 84, the correct classification for this item is in subheading 8473.30.1000, the provision for parts and accessories of the machines of heading 8471: printed circuit assemblies. This Chapter Note is not relevant to the classification of this input/output PCB assembly, since the note only applies to complete ADP units, which this assembly is clearly not. 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division