A divergence in interpretation exists between the European Union and the United States as regards the tariff classification of computer graphics cards. The EU classifies these cards under subheading 8471 80 00 (other units of automatic data-processing machines), on the basis that such a card constitutes a unit in its own right; the United States classifies them under subheading 8473.30 (parts and accessories of the machines of heading 84.71), treating the card as a part of the machine in which it is mounted. You may refer to the details of the sample EU BTI decisions and US CBP rulings evidencing each approach by using Related Products button of the selections below.