NY 865477: The tariff classification of a motherboard and a modularsystem board from Singapore.

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.

                          
                                   NY 865477
                                   Aug 1 1991
                                   


CLA-2-84:S:N:N1:110 865477  

CATEGORY:  Classification

TARIFF NO.: 8471.91.0090; 8473.30.4000  

Mr. Steve Sanders
Milne & Craighead Customs Brokers
393 East Grand Ave. Suite 1
South San Francisco, CA 94080

RE:  The tariff classification of a motherboard and a modular
system board from Singapore.

Dear Mr. Sanders:

     In your letter dated July 19, 1991, on behalf of S.C.I.
Technology, Inc., you requested a tariff classification ruling.  
      
     
     The merchandise under consideration includes a model SCI
386SX system motherboard and a model SCI modular system board,
both of which can be used with desk-top and tower (floor) model
computers.  

     The SCI 386SX system motherboard is the main board of the
computer and consists of the following components: board; 80386
CPU; logic chips; input/output chip; two serial ports and one
parallel port; hard drive disk controller; dual floppy driver
controller; AMI BIOS; and 16 Mbyte memory.
The size of the board is approximately 8.5 inches in width and 13
inches in length.

     The SCI modular system board is also used as the basic
motherboard for a computer and at time of importation includes
the following components: hard drive controller; dual floppy
controller; two serial and one parallel port; DRAM capacity of 64
Mbytes; AMI BIOS; and a board.  The board does not incorporate
the CPU microprocessor chip at time of importation.  Noting
Legal Note 5 A (a) to Chapter 84 of the HTS, this board would
therefore not meet the definition of a digital processing
machine. 

    The applicable subheading for the SCI 386SX system
motherboard will be 8471.91.0090, Harmonized Tariff Schedule of
the United States (HTS), which provides for digital processing
units, whether or not entered with the rest of a system, which
may contain in the same housing one or two of the following types
of units: storage units, input units, output units.  The rate of
duty will be 3.9 percent ad valorem.

     The applicable subheading for the SCI modular system board
will be 8473.30.4000, HTS, which provides for parts and
accessories of the machines of heading 8471 not incorporating a
cathode ray tube.  The rate of duty will be free.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport