HQ 085221: Video Adapter Board

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 085221

                        November 16, 1989

CLA-2 CO:R:C:G 085221 AJS

CATEGORY: Classification

TARIFF NO: 8473.30.40

Ms. Cheryl Landis
NEC Home Electronics (U.S.A.) Inc.
1255 Michael Drive
Wood Dale, Illinois 60191-1094

RE: Video Adapter Board

Dear Ms. Landis:

     Your letter of December 2, 1988, requesting the tariff
classification of MVA 1024 video adapters has been referred to
this office for reply.

FACTS:

     The MVA 1024 video adapter board is a multisynchronous
graphics board.  It is designed for use with all CGA and EGA
compatible software, and the TI 34010 graphics processor.  The
article in question incorporates 384 VRAM of memory, contains a
9-pin connector, and is compatible with most 16-bit bus AT size
computers.  The processing unit (i.e. TI 34010) for which these
boards are primarily designed, is essentially a high performance
32-bit CMOS microprocessor unit, which can be used as an
applications processor with a host or as a stand-alone processor.

ISSUE:

     Whether the article in question is classifiable within
heading 8471, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for automatic data processing
(ADP) machines and units thereof; or within heading 8473, HTSUSA,
which provides for parts and accessories of the machines of
heading 8471.





                               -2-

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's).  GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.

     Heading 8471 provides for "[a]utomatic data processing
machine and units thereof; magnetic or optical readers, machines
for transcribing data onto data media in coded form and machines
for processing such data, not elsewhere specified or included."
The article in question does not satisfy the description of an
ADP machine.  Chapter 84, Note 5(A).  However, ADP machines may
be in the form of systems consisting of a variable number of
separately housed units.  Chapter 84, Note 5(B).  A separately
housed unit must be connectable to the central processing unit
either directly or through one or more units, and it must be
specifically designed as part of such system.  Chapter 84, Note
5(B).  A video adapter board does not meet this description of a
separately housed unit for an ADP system.

     Heading 8473, HTSUSA, provides for "[p]arts and accessories
. . . suitable for use solely or principally with machines of
headings 8469 to 8472."  The MVA 1024 is basically an expansion
board used principally with the TI 34010 microprocessor unit.
In other words, the article in question is an accessory board
principally used to expand the capabilities of a microprocessor.

     Subheading 8473.30, HTSUSA, provides for "[p]arts and
accessories of the machines of heading 8471."   The MVA 1024 is
an accessory of a microprocessor, which is a machine of heading
8471.  More specifically, subheading 8473.30.40 provides for
accessories which do not incorporate a cathode ray tube.  The
article in question meets this description.  Therefore, the  MVA
1024 is specifically provided for by the terms of this
subheading.

HOLDING:

     The article in question is classifiable within subheading
8473.30.40, HTSUSA, as an accessory of a machine of heading 8471
which does not incorporate a cathode ray tube.  These items are
free of duty.

                                      Sincerely,


                                      John Durant, Director
                                      Commercial Rulings Division