Video Adapter Board

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