Classifying internal upgrades and parts

Many computer parts and accessories are classified under heading code 8473. However some items are treated as complete units - not parts - and classified under other heading codes.For more information about how to classify computer parts correctly see the page in this guide on classifying computer parts and accessories.

Parts:The following items are classified as parts rather than as complete units under heading code 8473.Central processing units (CPUs) - 32 bit and 64 bit - are made up of two or more electronic integrated circuits. They may come packaged with certain other components, usually a heatsink and sometimes a cooling fan. Some examples include Pentium 4, Celeron, Xeon, Athlon, Duron and Opteron. They're classified under subheading code 8473 30 20 90.

CPU heatsinks on their own are classified under subheading code 8473 30 80 00.Motherboards that aren't fully populated with CPU and random access memory (RAM) are treated as electronic parts and classified under subheading code 8473 30 20 90.

Computer casings - with or without a power supply - are classified under subheading code 8473 30 80 00.Barebone units usually consist of a computer case, a motherboard and a power supply. They're classified under subheading code 8473 30 80 00.