The tariff classification of notebook computer subassemblies from Taiwan.

NY C88416 May 29, 1998 CLA-2-84:RR:NC:1:110 C88416 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Fred Chen Fountain Technologies, Inc. 50 Randolph Road Somerset, N.J. 08873 RE: The tariff classification of notebook computer subassemblies from Taiwan. Dear Mr. Chen: In your letter dated May 20, 1998, you requested a tariff classification ruling. The merchandise under consideration involves notebook computer subassemblies that are shipped in three different configurations. First configuration: Notebook computer that includes motherboard/CPU chip, flat panel display, keyboard/keyboard BIOS, hard drive, floppy drive, modem and CD-ROM drive. These components will be imported without the BIOS chip. Second configuration: Notebook computer that includes motherboard/CPU chip, flat panel display, keyboard, hard drive, floppy drive, modem and CD-ROM drive. It will be imported without the keyboard and the BIOS chips. Third configuration: Notebook computer which includes motherboard/system BIOS, flat panel display, keyboard/keyboard BIOS, hard drive, floppy drive, modem and CD-ROM drive. These components will be imported without a CPU chip. Configurations 1, 2 and 3, in their imported condition as an assembled subassembly, do not have the "essential character" of a complete or finished digital processing unit, noting GRI-2(a) of the Harmonized Tariff Schedule and Legal Note 5 (A) to Chapter 84 of the HTS. Note also HQ Ruling Letters 957524 and 954411, plus NY Ruling Letter B82539. The applicable subheading for the notebook computer subassemblies which are shipped as noted in configurations 1 through 3 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. 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 Director, National Commodity Specialist Division