The tariff classification of a modular CPU card from Ireland

NY 869571 December 12, 1991 CLA-2-84:S:N:N1:110 869571 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Dollie Smith Intel Corporation 3065 Bowers Avenue Santa Clara, CA 95052-8121 RE: The tariff classification of a modular CPU card from Ireland Dear Ms. Smith: In your letter dated November 26, 1991, you requested a tariff classification ruling. The merchandise under consideration involves a model BXCPU computer board that is designed for use with a new line of Xpress desktop computers. These boards can come in three different configurations: X486/50E; X486/33E; and X486SX/25E. These boards contain a CPU chip such as a 80486DX50 microprocessor, and a series of discreet programmable array logic IC's (PAL's) that combine to make up the memory bus controller. They will contain no BIOS or I/O functions. These boards are specifically designed for the Xpress desktop line of computers and are directly connected to the mainboard (baseboard) of the computer. The Xpress desktop computer features a new scalable modular design that isolates the CPU, external cache and memory bus controller from the mainboard (baseboard). When a higher performance CPU becomes available, this design allows the customer to upgrade the system with a new CPU module (BXCPU) rather than having to replace the whole system. Noting Legal Note 5 (A) (a) for Chapter 84 of HTS, this board would not appear to meet the definition of a digital processing machine. Without the BIOS, the computer will lack the instructions necessary to accept or process data. Without the Input/output controllers such as the video, keyboard or disc drive controllers, this board cannot be freely programmed by the user. While the BXCPU does have cache memory, it does not have Random Access Memory (RAM) which would prevent the storage of data immediately necessary for the execution of the program. The design of this board prevents its use as a functional mainboard or motherboard for other computers. To be a functional processor unit, this BXCPU board must be mated with the Xpress mainboard (baseboard). The applicable subheading for the BXCPU board 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