The tariff classification of a laptop computer subassembly from Taiwan.

NY A84394 June 26, 1996 CLA-2-84:RR:NC:MA:110 A84394 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Alan N. Gaudio Gateway 2000 610 Gateway Drive P.O. Box 2000 North Sioux City, South Dakota 57049-2000 RE: The tariff classification of a laptop computer subassembly from Taiwan. Dear Mr. Gaudio: In your letter dated June 18, 1996, you requested a tariff classification ruling. The merchandise under consideration involves a laptop computer subassembly which has a product code name of "Shark". In its condition as imported, the article consists of a lower case of plastic in which is mounted a populated printed circuit board assembly, and an incorporated rechargeable battery pack. The printed circuit board is missing a microprocessor microcircuit, and is also missing any dynamic random access memory (DRAM). The "Shark" laptop computer subassembly also contains a touch pad pointing device which is incorporated into the palm rest portion of the on the top side of the chassis case. The device consists of a touch pad centered, and one "mouse" button on either side of the pad. The "Shark" laptop computer subassembly in its condition as imported, is not a functional or complete digital processing unit noting Legal Note 5(A) to Chapter 84, and therefore lacks the "essential character" of a complete or finished laptop computer. Note GRI-2(a) to the Harmonized Tariff Schedule, and also HQ Ruling Letters 954411 and 957178 which were the subject of non-functional and incomplete digital processing units. The applicable subheading for the "Shark" laptop computer subassembly 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division