The tariff classification of Riser Cards from China

NY D81553 August 31, 1998 CLA-2-84:RR:NC:1:110 D81553 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Mr. Alexander Braga BJ Customs Brokerage Co. Inc. P.O. Box 91034 Los Angeles, CA 90009-1034 RE: The tariff classification of Riser Cards from China Dear Mr. Braga: In your letter dated August 17, 1998, on behalf of Ocean Information Systems Inc., you requested a tariff classification ruling. The merchandise under consideration involves three models of Riser cards that are designed and used with PC main boards for the extension of slots. The three models of riser cards, described as 2 x 3 slots, 3 x 2 slots, and 4 x 3 slots, consist of capacitors, resistors, etc., and slot boards mounted on a printed circuit board. Their principal function is to provide extensions for PC main boards that have insufficient slots for connections. Model 4 x 3 riser card also incorporates an IC in addition to discrete components. Noting HQ ruling 957719 of 7/26/95, these riser cards would appear to be similar to the merchandise described in the above ruling. Noting Legal Note 2 (b) to Section XVI of the HTS, these cards would meet the definition of an accessory for automatic data processing machines and units thereof, and would thus fall under Heading 8473, HTSUS. The applicable subheading for the Riser cards will be 8473.30.1000, Harmonized Tariff Schedule of the United States (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 B. Swierupski Director, National Commodity Specialist Division