The tariff classification of a computer enhancement boardfrom Japan.

NY 864554 July 1, 1991 CLA-2-84:S:N:N1:110 864554 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Dollie C. Smith Intel Corporation 3065 Bowers Avenue P.O. Box 58121 Santa Clara, Ca. 95052-8121 RE: The tariff classification of a computer enhancement board from Japan. Dear Ms. Smith: In your letter dated June 24, 1991, you requested a tariff classification ruling. The merchandise under consideration is a personal computer enhancement board which will be marketed as "The Intel SnapIn 386", model number SPCIB3500. The board is specifically designed for consumers who own an IBM AT or PS2 personal computer, and who want to upgrade the motherboard from an 80286 to an 80386. The SnapIn 386 is installed directly onto the personal computer's 80286 motherboard by removing the 80286, and replacing it with the SnapIn 386. The SnapIn 386 contains several memory chips to support the optimal performance of the 80386-20 MHz chip. The "original" 80286 motherboard contains the Eproms and BIOS (basic input- output system). The Intel SnapIn 386 is not a motherboard, rather it is an enhancement to the motherboard of a personal computer. The applicable subheading for the Intel SnapIn 386 personal computer enhancement motherboard will be 8473.30.4000, Harmonized Tariff Schedule of the United States (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