The Product
- Five models of gaming computer, substantially similar in function and each designed as a traditional desktop PC.
- Each has a motherboard with a CPU, memory and storage, an advanced graphics card, cooling and other incidental components, in a chassis with a power supply.
- Works as a general-purpose PC, but is designed and marketed with advanced graphics cards to run intensive gaming applications.
- Built by placing the CPU by hand on the motherboard, adding storage, memory and cooling, then fitting the board, power supply and cables into the chassis and loading software.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Gaming PCs (Shield, Custom Build, Horizon, Great North, Frontier) | 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
Heading 8471 names automatic data processing machines and units thereof. CBP placed the gaming PCs on the line for processing units, whether or not the same housing also holds one or two of storage, input or output units.
Each PC is a traditional desktop computer that performs general-purpose computing, with its motherboard, CPU, memory and storage in one chassis.
The letter also notes. CBP found the PCs eligible for USMCA preferential treatment as digital processing units under General Note 11(p), although their parts all come from outside the USMCA countries and don't meet the origin rules of General Note 11(b). For trade remedy purposes, CBP found the country of origin is Vietnam, where the motherboard and CPU come from, because those two parts give the finished PC its character and the simple assembly steps don't substantially transform them.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a desktop PC with a motherboard, CPU, memory and storage in one chassis?
- Does it run general-purpose computing tasks, as a traditional PC does?
- Is it designed and marketed with an advanced graphics card for intensive gaming?
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 Canada Today's duty from Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N302126, a gaming desktop, and N360000, a data processing server, are on the same line. N317208 is another gaming PC, listed with a Chapter 99 code alongside.
- N303442March 28, 2019Personal computers (PCs) from Canada8471.41.0150, 8471.50.0150
- N328139October 12, 2022Water feature controller, industrial PC, and programming kit from Canada8471.50.0150, 8537.10.9170, 8543.70.9860
- N302126December 20, 2018Gaming desktop from China8471.50.0150
- N360000April 3, 2026Data processing server from Poland8471.50.0150
- N329254November 23, 2022Single board computer from China8471.50.0150
- N334857August 30, 2023Single board computers from China8471.50.0150
- H308723May 11, 2022Request to reconsider NY N304480 (June 11, 2019); Tariff classification of a Personal Computer Module, Automated Data Processing machine ViewSonic model VPC15-WP8471.50.01
- N317208February 5, 2021Gaming personal computer (PC) from China8471.50.0150
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N359807 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