Motherboards that are complete with a CPU and RAM are treated as a complete computer base unit and classified under subheading code 8471 50 00 90.Internal drives are classified according to the drive type.
optical drives like CD, DVD and MO are classified under subheading code 8471 70 30 90 whether they're read-only or read and write hard disk drives, including removable disk drives, are classified under subheading code 8471 70 50 90 .
card readers for semiconductor media are classified under subheading code 8471 70 98 90 floppy drives, including super floppy, are classified under subheading code 8471 70 70 90 tape drives are classified under subheading code 8471 70 80 90 .
Other expansion cards are also classified as complete units rather than as parts. The following expansion cards are all classified under subheading code 8471 80 00 00:input/output (I/O) cards .serial and parallel port cards .USB cards and adapters .SCSI (Small computer system interface) and IDE (Integrated Drive Electronics) controller cards Various other types of computer expansion card are also classified under this subheading code
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