The tariff classification of an External Graphics Processing Unit from Taiwan

N352984 September 17, 2025 CLA-2:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8473.30.5100: 9903.01.32 Jason Liao GBT Inc. 17358 Railroad St City of Industry, CA 91748 RE: The tariff classification of an External Graphics Processing Unit from Taiwan Dear Mr. Liao: In your letter dated August 27, 2025, you requested a tariff classification ruling. The merchandise under consideration is identified as the AORUS RTX 5090 AI Box, model GV-N5090IXEB-32GD. The RTX 5090 is described as an external graphics processing unit (eGPU), designed to enhance the computational and graphical performance of a host desktop or laptop. The RTX 5090’s applications include running computer games to improve resolution and frame rate performance, supporting artificial intelligence (AI) workloads such as text-to-image generation, and facilitating professional creative tasks such as 3D modeling and rendering. The RTX 5090 also provides docking functionality by expanding input/output connectivity with one ethernet port, three display port outputs, one HDMI 2.1 output, two Thunderbolt™ 5 type-C ports, and two USB 3.2 Gen 2 type-A ports. The applicable subheading for the AORUS RTX 5090 AI Box will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8470 to 8472: . . . Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: . . .Other." The general rate of duty will be Free. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject to a duty of 50 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading 8 473.30.5100, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Taiwan will be subject to an additional ad valorem rate of duty of 20 percent. For products covered by heading 9903.85.08, this additional duty applies to the non-aluminum content of the merchandise. Currently, your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.32 or exclusion subheading, in addition to subheading 8473.30.5100, HTSUS, listed above. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.32, in addition to subheading 8473.30.5100, HTSUS, listed above The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at lisa.a.cariello@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division