The Product
- A scalable, rack-style database and data processing server, placed in a server rack in advanced data centers.
- Holds up to two EPYC processors, which are high-performance CPUs, and up to six graphics processing units (GPUs).
- Has up to eight PCIe slots and DDR5 memory.
- Used for AI infrastructure, data analytics and other work. A user enters parameters from a personal computer, and the server runs the computing and processing programs.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Dell PowerEdge R7625 Server | 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 of those machines. CBP placed the server on the line for processing units. The server runs computing and processing programs after a user enters parameters from a personal computer.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a database or data processing server?
- Does it have its own high-performance CPUs?
- Does it run computing and processing programs after a user enters parameters from a personal computer?
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 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
N359807 (gaming PCs) and N295315 (a thin client) are on the same line. The others that cite this subheading cover single board computers and a motherboard alongside other codes (N329254, N334857, N303818), an industrial PC with other items (N328139), and a personal computer module and refurbished data processing machines (H308723, H237642).
- 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
- H237642May 6, 2013Classification and Country of Origin Marking of Refurbished Automatic Data Processing Machines8471.50.01
- N329254November 23, 2022Single board computer from China8471.50.0150
- N334857August 30, 2023Single board computers from China8471.50.0150
- N328139October 12, 2022Water feature controller, industrial PC, and programming kit from Canada8471.50.0150, 8537.10.9170, 8543.70.9860
- N359807April 14, 2026The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of gaming PCs from Canada8471.50.0150
- N295315April 18, 2018HP t730 Thin Client from an undisclosed country8471.50.0150
- N303818May 1, 2019Motherboard from China8471.50.0150
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360000 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