The tariff classification of a desk-top computer assembly from Taiwan and/or China.

NY 893825 January 20, 1994 CLA-2-84:S:N:N1:110 893825 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Eric S.C. Wang Dynasty Customs Broker Inc. 901 Sneath Lane, Suite 206 San Bruno, Ca. 94066 RE: The tariff classification of a desk-top computer assembly from Taiwan and/or China. Dear Mr. Wang: In your letter dated January 6, 1994, on behalf of Synnex Information Technologies, you requested a tariff classification ruling. The merchandise under consideration involves a desk-top computer assembly consisting of metal case with power supply, and a motherboard without the CPU chip and the removable DRAM memory module. This computer assembly will also be minus the hard disk drive, floppy drive, and any memory modules. After importation the metal case with power supply, and the motherboard without the CPU chip, and the removable DRAM memory module will be removed from its package, and the computer case with power supply will be disassembled. The CPU chip, DRAM memory module, floppy disk drive controller, and video board, etc., will be assembled into the computer case according to various customers specifications. The desk-top computer assembly in its imported condition does not have the essential character of a digital processing unit as defined in legal Note 5 to Chapter 84 of the HTS. The applicable subheading for the desk-top computer assembly consisting of the metal case with power supply, and a motherboard without the CPU chip and the DRAM memory module will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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