The Product
- Single board computers: a printed circuit board assembly with a processor, memory, storage, USB ports, an HDMI port, an Ethernet port and serial ports.
- Open-source hardware and software devices used for general computing, educational programming, and IoT control and programming.
- Run operating systems such as Android, Ubuntu and Debian.
- Work as miniature personal computers, or connect to a separate PC to handle specialized tasks.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Three single board computers: Beaglebone Black, Beaglebone Black Industrial, Beaglebone AI-64 | HTS 8471.50.0150 | 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. |
Explanation
CBP agreed that the boards are automatic data processing machines. Their core function is basic computing. Users write their own programs and can add, change or remove applications and operating systems. No hardware or software block stops them from running third-party programs, reaching the internet or processing data. The letter cites rulings N285104 and N329254 on this point.
That makes the boards freely programmable, so they meet chapter 84 note 6(A). The note lists four abilities: storing a program and the data it needs, being freely programmed by the user, doing arithmetic the user specifies, and running a program that changes course by logical decision without human intervention. CBP then placed the boards on the line for processing units.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a single circuit board with its own processor, memory and storage?
- Can it handle general computing tasks, working like a small personal computer?
- Can the user freely install, change or remove programs and operating systems?
- Is it free of hardware or software blocks on third-party programs, internet access or data processing?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 8471.50.0150 | ✓ Still in the schedule | Heading 8471 › 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 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N329254 put another single board computer on the same line. CBP has also placed a motherboard (N303818), computer modules (N302517, N304480), OPS computers (N323232), the Chromebox 3 (N300958) and gaming PCs (N302126, N317208) there.
- N329254November 23, 2022Single board computer from China8471.50.0150
- N323232December 20, 2021Open Specification Slot (OPS) computers from China8471.50.0150
- N303818May 1, 2019Motherboard from China8471.50.0150
- N300958November 1, 2018Chromebox 3 from China8471.50.0150
- N302126December 20, 2018Gaming desktop from China8471.50.0150
- N302517February 27, 2019Computer module from China8471.50.0150
- N317208February 5, 2021Gaming personal computer (PC) from China8471.50.0150
- N304480June 11, 2019Personal computer (PC) module from China8471.50.0150
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334857 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms