https://www.taxtmi.com/caselaws?id=86873 Memory array boards were held not to fall within Heading 8471.93 because Note 5B to Chapter 84 requires a unit to be separately housed, directly or indirectly connectable to the CPU, and specifically designed as part of the automatic data processing system. As the boards were not contained in separately housed units, they failed the threshold for Heading 84.71. They were instead treated as accessories under Heading 8473.30 because they were designed for mounting on the memory controller and expanded the system's memory and operational range. The classification under Heading 8473.30 was sustained and the appeal rejected. en-us Thu, 03 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 10:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86873 Memory array boards were held not to fall within Heading 8471.93 because Note 5B to Chapter 84 requires a unit to be separately housed, directly or indirectly connectable to the CPU, and specifically designed as part of the automatic data processing system. As the boards were not contained in separately housed units, they failed the threshold for Heading 84.71. They were instead treated as accessories under Heading 8473.30 because they were designed for mounting on the memory controller and expanded the system's memory and operational range. The classification under Heading 8473.30 was sustained and the appeal rejected. Case-Laws Customs Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86873