The tariff classification of a Chips "PCTV Board" from Japan

NY 880525 November 24, 1992 CLA-2-84:S:N:N1:110 880525 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Joel Robinson Chips and Technologies, Inc. 3050 Zanker Road San Jose, CA 95134 RE: The tariff classification of a Chips "PCTV Board" from Japan Dear Mr. Robinson: In your letter dated October 27, 1992, you requested a tariff classification ruling. The merchandise under consideration involves a board that makes possible the simultaneous viewing of one live television source in a window and running application programs such as spreadsheets, word processors, or desktop publishing in other windows. The PCTV board is a single card full motion video display card with a television tuner and audio processing circuitry. It is designed to be incorporated into the personal computer, and normally is connected next to the VGA card in an empty 16-bit board slot. It allows display of a live video window from cable or broadcast television to be merged with VGA graphics on one display monitor. This enhancement or accessory board requires the Microsoft Windows 3.0 or greater operating system software to run Chips TV software. The applicable subheading for the Chips "PCTV 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