HQ 951561: Main logic boards minus CPU chip; HQ 088118; HQ 087695; HQ950832.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951561

                          July 21, 1992

CLA-2 CO:R:C:M 951561 AJS

CATEGORY: Classification

TARIFF NO.: 8473.30.40

Ms. Jennie George
Sr. Import Specialist
Apple Computer, Inc. 
20525 Mariani Avenue
Cupertino, CA 95014

RE: Main logic boards minus CPU chip; HQ 088118; HQ 087695; HQ
950832.

Dear Ms. George:

     This is in reply to your letter of April 7, 1992, requesting
the tariff classification of main logic boards (MLBs) for
personal computers under the Harmonized Tariff of the United
States (HTSUS).

FACTS:

     The subject MLBs will be imported minus their microprocessor
(i.e., CPU chip).  They may contain memory controllers, serial
controllers, ROM chips, floppy and hard drive containers, ADB
(Apple desktop bus) controller and a battery which controls the
computer's clock and calendar.

     These MLBs will be manufactured offshore and then imported
into the United States where the addition of the CPU chip and
assembly into the finished computer will take place.

ISSUE:

     Whether the subject MLBs are properly classifiable within
subheading 8473.30.40, HTSUS, which provides for parts and
accessories of the machines of heading 8471, which do not
incorporate a cathode ray tube (CRT).




                               -2-

LAW AND ANALYSIS:

     Customs has previously ruled that similar mainboards or
motherboards which lacked their essential processing chips are
classifiable within heading 8473, HTSUS, as parts and accessories
of automatic data processing (ADP) machines.  HQ 088118
(02/22/91), HQ 087695 (03/06/91), HQ 950832 (02/11/92).  The
rationale for this conclusion was that the mainboard could not be
classifiable as an unfinished ADP machine because it lacked the
essential chips required for data processing.  The subject MLBs
are similar mainboards which also lack their essential processing
chips.  Accordingly, we find the above rulings instructive for
determining that the subject MLBs are also classifiable within
heading 8473, HTSUS.  More specifically, they are described
within subheading 8473.30.40, HTSUS, which provides for parts and
accessories of ADP machines which do not incorporate a CRT.
     
HOLDING:

     The main logic boards are classifiable within subheading
8473.30.40, HTSUS, which provides for parts and accessories of
ADP machines which do not incorporate a CRT.


                                 Sincerely, 


                                 John Durant, Director
                                 Commercial Rulings Division