Classifying computer parts and accessories

A "computer part" is an integral component of a computer. Various computer parts are classified as separate units if they don't make up part of a complete computer system.A "computer accessory" gives a computer an additional function, but isn't an integral component. It's an interchangeable part or device that's designed to adapt a machine .

A part that's an integral part of a computer, but is specifically covered by a heading code in Chapter 84 or Chapter 85, is classified under that heading code. For example, because coaxial cable is specifically covered by heading code 8544, it's classified under this heading - and not as a computer part under heading code 8473. However, there are certain heading codes that this rule doesn't apply to because they're designated parts headings. They're listed in Note 2a to Section XVI .

Some parts are suitable for use solely or principally with a particular kind of machine - or with a number of machines classified under the same heading code - but aren't specifically covered by a heading code in Chapter 84 or Chapter 85. These are classified either under one of the heading codes listed above or under the same heading code as the machine or machines that they're suitable for.Parts that are equally suitable for use solely or principally with goods classified under heading code 8517, and under heading codes 8525 to 8528, are always classified under heading code 8517. This rule is set out in Note 2b to Section XVI.

Classifying computer accessories:Many computer accessories are classified under heading code 8473, which deals specifically with parts and accessories for machines that include computers. Only a few heading codes in Chapter 84 and Chapter 85 cover computer accessories. If the item - or items - for which the accessories are intended is classified under a heading code that doesn't cover accessories, then the accessories themselves are classified elsewhere in the Tariff according to their function or constituent