For buyers contracting authority
Reach for 48821000 when the deliverable is server hardware provisioned for network roles, not a single-function appliance. A contracting authority refreshing data-centre or branch infrastructure, standing up new compute, or running a multi-year supply framework for servers fits here.
The boundary that trips authorities is the distinction from networking gear. Network equipment (32420000) is switches, routers and the fabric that moves traffic; this code is the servers that sit on that fabric. If the contract is mostly switching and routing hardware, it belongs under 32420000, not here.
The sibling line matters too. Pick a more specific code when the role is fixed: web servers (48825000), file servers (48823000), printer servers (48824000). Where the contract spans several server roles, or bundles servers with storage and network devices, 48821000 is the sensible primary code and the bundled items go to secondary codes or lots.