The tariff classification of a Multi-Use Motherboard from Japan.

NY B88620 August 20, 1997 CLA-2-84:RR:NC:1:110 B88620 CATEGORY: Classification TARIFF NO.: 8471.50.0085 Ms. Susan Gleason Fujitsu America, Inc. 3055 Orchard Drive San Jose, CA 95134-2022 RE: The tariff classification of a Multi-Use Motherboard from Japan. Dear Ms. Gleason: In your letter dated August 6, 1997, you requested a tariff classification ruling. The merchandise under consideration involves a multi-use motherboard that is basically a credit card size PC motherboard that is ideal for a wide range of embedded applications. The boards will be available in two different models, which are identical except for memory size and clock speed. They can be used with Intel based PC's which need a smaller footprint, or with such applications as personal digital assistants, global positioning systems, point of sale terminals, and mobile computers. Models such as the SX33-4/8, incorporate a 486 CPU, ultra small form factor (54mm x 85mm x 5mm), DOS & Windows 95/NT compatibility, industry standard 236 pin EASI interface, and the ability to support industry standard PC peripherals. These CardPC boards normally include 512KB of BIOS/ROM, and incorporate core logic chipset technology. Noting Legal Note 5 (A) to Chapter 84 of the HTS, these multi-use motherboards would meet the definition of a digital processing unit. They also appear to be principally used with automatic data processing machines, such as personal computers, mobile computers, and personal digital assistants. The applicable subheading for the Multi-Use Motherboards will be 8471.50.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for other digital processing units other than those of subheading 8471.41 and 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units. 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division