B81750 B8 Ruling Active

The tariff classification of Notebook computer sub-assemblies, and boards from Japan.

Issued February 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.1000, 8473.30.5000

Headings: 8473

Product description

The PCB is double-sided and contains 2 other discrete components (a capacitor and connector) besides the BIOS ROM chip. The extra components are on the side opposite the one in which the BIOS ROM is mounted.

CBP rationale

The applicable subheading for the Notebook computer base unit without the BIOS ROM chip will be 8471.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The applicable subheading for the BIOS ROM PCB will be 8473.30.1000, HTS, which provides for printed circuit assemblies, that are parts and accessories of the machines of heading 8471.

Full text

NY B81750 February 4, 1997 CLA-2-84:RR:NC:1:110 B81750 CATEGORY: Classification TARIFF NO.: 8473.30.5000; 8473.30.1000 Mr. Richard Haroian Senior Counsel Sony Electronics Inc. 16450 West Bernardo Drive San Diego, CA 92127 RE: The tariff classification of Notebook computer sub-assemblies, and boards from Japan. Dear Mr. Haroian: In your letter dated January 29, 1997, you requested a tariff classification ruling. The merchandise under consideration involves notebook computer base units (models NBB-133; NBB-150; and NBB-166) and a BIOS ROM PCB. The Notebook computers will be shipped and imported without the PCB with the BIOS ROM chip. Without the BIOS ROM chip, the notebook computer cannot perform the functions required of an automatic data processing machine as set forth in Legal Note 5 (A) to Chapter 84 of the HTS. Specifically, the notebook computer will be incapable of performing the input/output functions and the logic and control function as well as being incapable of executing the processing program without human intervention. Please note HQ ruling 951443 of April 13, 1992, which dealt with the same issue as before us. The PCB with the BIOS ROM chip will be separately shipped from the notebook computer base, and will be installed into the notebook computer in the U.S. The sample submitted with this ruling request indicates that the BIOS ROM chip is mounted on a small board, approximately one inch in length. The PCB is double-sided and contains 2 other discrete components (a capacitor and connector) besides the BIOS ROM chip. The extra components are on the side opposite the one in which the BIOS ROM is mounted. The applicable subheading for the Notebook computer base unit without the BIOS ROM chip will be 8471.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free. The applicable subheading for the BIOS ROM PCB will be 8473.30.1000, HTS, which provides for printed circuit assemblies, that are parts and accessories of the machines of heading 8471. 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, Robert Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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