The tariff classification of a data processing server from Poland

N360000 April 3, 2026 CLA-2-84:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8471.50.0150 Matthew Wasserbach Express Customs Clearance 218-14 Northern Blvd, Suite #103 Bayside, NY 11361 RE: The tariff classification of a data processing server from Poland Dear Mr. Wasserbach: In your letter dated March 24, 2026, you requested a tariff classification ruling on behalf of your client, YSDS. The merchandise under consideration is identified as the Dell PowerEdge R7625 Server. The subject device is described as a scalable, rack-style database/data processing server. The server incorporates up to two EPYC processors, which are specially designed, high-performance CPUs, and can hold up to six graphics processing units (GPUs). The server further incorporates up to eight PCIe slots and DDR5 memory. The subject device is placed within a server rack and used within advanced data centers for a variety of end uses, including AI infrastructure, data analytics, among others. The user can input parameters via a personal computer, and the server will run the necessary computing and processing programs. The applicable subheading for the Dell PowerEdge R7625 Server will be 8471.50.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof… Processing units other than those of subheading 8471.41 or 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: Other.” The general rate of duty will be free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division