The articles under consideration are ceramic pieces. Upon importation, you liquidated the entries for the ceramic pieces under subheading 8546.20.00, HTSUS, which provides for "Electrical insulators of any material...Of ceramics." The protestant, Diacon Inc., contends that the ceramic pieces are properly classified under subheading 8542.90.00, HTSUS, which provides for "Electronic integrated circuits and microassemblies; parts thereof...Parts." The ceramic pieces are composed of approximately 90 percent alumina and measure 3/4 of an inch by 1/4 of an inch by 1/16 of an inch in size. Upon importation, the ceramic pieces are glazed and the electronic integrated circuit's lead frames are placed on the glaze. Thereafter, additional components are added to create a finished electronic integrated circuit. The protestant states that the ceramic pieces are used exclusively in the semiconductor industry to house electronic integrated circuits.

Protest No. 2501-89-000051
Ceramic Pieces
GRI 1
Note 2
Section XVI
8547.10.80
EN 85.47
insulating fittings
8546.20.00
EN 85.46
electrical insulators
089276
950868
Kyocera International
parts
electronic integrated circuit

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The competing headings in this case are heading 8542, 8546 and 8547, HTSUS. Chapter 85, HTSUS, is within Section XVI, HTSUS, making the Section XVI notes applicable to the classification of this merchandise. Note 2 states that parts of machines are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapter 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind.... Subheading 8547.10.80, HTSUS, provides for "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during molding solely for the purposes of assembly, other than insulators of heading 8546...Insulating fittings of ceramics... Other." Explanatory Note (EN) 85.47 of the Harmonized Commodity Description and Coding System (HCDCS) page 1407, states that this heading "covers all fittings for electrical machinery, appliances or apparatus, provided: (i) They are wholly of insulating material, or are wholly of insulating material (e.g., plastics) apart from any minor components of metal (screws, threaded sockets, sleeves, etc.) incorporated during moulding solely for purposes of assembly. and (ii) They are designed for insulating purposes even though at the same time they have other functions (e.g., protection)." Additionally, EN 85.47 states that this "heading does not cover fittings which, even though made wholly of insulating material (or made wholly of insulating material apart from any minor components of metal incorporated during moulding solely for the purposes of assembly), have not been specially constructed for insulating purposes, such as containers, covers and separator plates for accumulators (emphasis added)." HCDCS, Vol. 4, p. 1408. The type of insulating fittings described in EN 85.47 included such fittings as switches, circuit breakers, fuses, parts of lamp holders, spark plug bodies, etc. The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ceramic pieces do not belong to the class or kind of insulating fittings covered by subheading 8547.10.80, HTSUS. The pieces are constructed of insulating material, i.e., ceramic. However, they are not specially constructed for insulating purposes. The ceramic pieces are specially constructed and function as mounting bases for electronic integrated circuits. As the ceramic pieces are not specially constructed for insulating purposes, they are not properly classified under subheading 8547.10.80, HTSUS. Subheading 8546.20.00, HTSUS, provides for "Electrical insulators of any material...Of ceramics." EN 85.46 states that "[i]nsulators of this heading are used for the fixing, supporting or guiding of electric current conductors while at the same time insulating them electrically from each other, from earth, etc." HCDCS, Vol. 4, p. 1406. The insulators of this heading include suspension insulators of the type used mainly on outdoor networks which consist of several insulating elements, rigid insulators of the type which are intended to be attached to power or telegraph poles or fitted to walls, ceilings, floors, and leading-in insulators which are used for guiding cables or wires through walls. HCDCS, Vol. 4. p. 1407. The ceramic pieces are not properly classified under subheading 8546.20.00, HTSUS, as they do not belong to the class or kind of merchandise contemplated by this tariff provision. Although the ceramic is a nonconductive material, the ceramic pieces are designed to function as mounting bases for electronic integrated circuits. The ceramic pieces are not designed to function as electrical insulators used for fixing, supporting or guiding electric current conductors. As the ceramic pieces are not used for "fixing, supporting or guiding of electric current conductors while at the same time insulating them electrically from each other...," they are not properly classified under subheading 8546.90.00, HTSUS. See also, Headquarters Ruling Letter (HRL) 089276 dated July 24, 1991, which held that packages consisting of cases made of Kovar plated with nickel or nickel and gold in which external electrical leads are attached with a "glass to metal" process and which do not have printed conductor elements or other printed components, are classified as parts of integrated circuits under subheading 8542.90.00, HTSUS, and HRL 950868 dated December 31, 1991, which held that copper bases used to mount a semiconductor device were properly classified as a part of a semiconductor under subheading 8541.90.00, HTSUS. Subheading 8542.90.00, HTSUS, provides for "Electronic integrated circuits and microassemblies; parts thereof...Parts." After examining the samples and other information concerning the merchandise, we are satisfied that the ceramic pieces belong in the class or kind of goods principally used as mounting parts for electronic integrated ciruits in Heading 8542, HTSUS. As the ceramic pieces are not "[p]arts which are goods included in any of the headings of Chapters 84 and 85" (supra), they are properly classified according to Note 2(b) to Section XVI, for they are "solely or principally" used with the electronic integrated circuit. See also, Kyocera International v. United States, 527 F. Supp. 337 (1981), aff'd, 681 F.2d 797 (1982). In Kyocera, the Court of International Trade classified "ceramic bodies," which consisted of a minute piece of extremely hard ceramic material averaging about 3/4 of an inch by 1/4 of an inch by 1/16 of an inch with attached bonding and brazing pads, in item 687.60, Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9 (the precursor provision to headings 8541 and 8542, HTSUS), as parts of electronic integrated circuits.


HQ 089042 July 26, 1991 CLA-2 CO:R:C:M 089042 MBR CATEGORY: Classification TARIFF NO.: 8473.30.40 Mr. Robert Torresen Powell, Goldstein, Frazer & Murphy Sixth Floor 1001 Pennsylvania Avenue, N.W. Washington, D.C., 20004 RE: "Ferrite Memory Module"; Memory storage in automatic data processing machines; Parts and accessories of the machines of 8471 Dear Mr. Torresen: This is in reply to your letter of March 26, 1991, on behalf of SCI Systems, Inc., requesting classification of "Ferrite Memory Modules," imported from Hong Kong and Thailand, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: SCI Systems, Inc., intends to import, through the port of Los Angeles, two separate and distinct "Ferrite Memory Modules": (1) the "Core Memory Module," and (2) the "Program Memory Module." The Core Memory Module (CMM) is used to provide 12 megabits of bulk storage memory to a digital computer used in a military aircraft weapons system. The CMM consists of three distinct subassemblies: (1) a sense-word-inhibit assembly, (2) a timing and control assembly, and (3) a motherboard assembly (without the CPU). These assemblies perform storage, timing, control, interface, and connection functions. The Program Memory Module (PMM) is used to provide non- volatile information storage memory to a digital computer used in the central interface unit of the F-16A multirole fighter aircraft. It consists of four subassemblies: (1) memory element assembly, (2) memory control assembly, (3) circuit card assembly, and (4)interconnect assembly. They perform storage, control, and connection functions. ISSUE: What is the classification of the following two separate and distinct "Ferrite Memory Modules": (1) the "Core Memory Module," and (2) the "Program Memory Module," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... You claim that the instant merchandise is classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories (other than carrying cases and the like) suitable for use solely or principally with the machines of headings 8469 to 8472: [p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube." In order to be classifiable here, the CMM and the PMM must be principally used with a machine classifiable in heading 8471, HTSUSA. Chapter 84, Legal Note 5 defines the scope of the term "automatic data processing machine" for the purposes of heading 8471. Legal Note 5(A)(a), chapter 84, states: (A) For the purposes of heading 8471, the expression "automatic data processing machines" means: (a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. You state that the CMM "is used to provide 12 megabits of bulk storage memory to a digital computer used in a military aircraft weapon system," and that the PMM "is used to provide non-volatile information storage memory to a digital computer used in the Central Interface Unit of the F-16A Multirole Fighter Aircraft. You have submitted no information regarding the "digital computer(s)" that the CMM and PMM will be utilized with. However, due to the complexity and advanced nature of such military aircraft weapons and interfacing computers, and the nature of the instant merchandise, for the purposes of this ruling, it is Customs opinion that such computers would meet the requirements of chapter 84, Legal Note 5(A). The Computer Glossary, Fourth Edition, Alan Freedman, (1989), describes computer "Memory" as follows: Oddly enough, the computer's main memory doesn't remember anything when the power is turned off. That's why you have to be sure to save your files before you quit your program. Although there are memory chips that do hold their content permanently, such as ROMs, PROMs, EPROMS, they're used for internal control purposes and not for the user's data. The "remembering" memory in a computer system is its disks and tapes, and they're usually called storage devices in order not to confuse them with the computer's working memory. Terms synonymous with the computer's working memory are RAM, main memory, main storage, primary storage, read/write memory, core and core storage. The PMM and the CMM provide the "working memory" for the aforementioned digital computer systems, and are essential for the digital computers' operation. "It is a well-established rule that a 'part' of an article is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article." United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46,851 (1933). In determining whether an item is a part of an article, the courts look to the "nature, function, and purpose of an item in relation to the article to which it is attached or designed to serve...." Ideal Toy Corp. v. United States, 58 CCPA 9, 13, C.A.D. 996, 433 F.2d 801, 803 (1979). See Clipper Belt Lacer Co., Inc. v. United States, Slip Op. 90-22 (March 13, 1990). The CMM and PMM are utilized as original component parts of ADP operational systems since they are necessary to the completion of those articles, as integral, constituent, component parts. Therefore, for tariff purposes, they should be considered "parts" of the machines of 8471, HTSUSA. For similar holdings regarding similar merchandise, see HQ 088118, dated February 22, 1991, HQ 087791, dated February 1, 1991, and HQ 083956, dated April 12, 1989. Chapter 84, Legal Note 1(b) states: "[t]his chapter does not cover: (b) [a]ppliances or machinery (for example, pumps) or parts thereof, of ceramic material (chapter 69)." Subheading 6909.19.10, HTSUSA, provides for: "[c]eramic wares for laboratory, chemical or other technical uses: [o]ther: [f]errite core memories." However, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to chapter 84, page 1137, state: On the other hand, the following are, as a rule, to be taken to have lost the character of ceramic articles, laboratory glassware, or machinery or appliances and parts thereof, of ceramic material or of glass: (i) Combinations of ceramic or glass components with a high proportion of components of other materials (e.g., of metal); also articles consisting of a high proportion of ceramic or glass components incorporated or permanently mounted in frames, cases or the like, of other materials. (ii) Combinations of static components of ceramic material or glass with mechanical components such as motors, pumps, etc., of other materials (e.g., of metal). The instant merchandise, CMMs and PMMs, are entire printed circuit board assemblies with numerous components mounted thereon. Therefore, we find the instant merchandise to have lost the character of the ceramic nature of the ferrite core memory. HOLDING: The SCI Systems, Inc., "Ferrite Memory Modules" (the "Core Memory Module," and the "Program Memory Module"), are properly classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories (other than carrying cases and the like) suitable for use solely or principally with the machines of headings 8469 to 8472: [p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube." The rate of duty is Free. Sincerely, John Durant, Director Commercial Rulings Division


The protestant entered all goods in subheading 8473.30.4000, HTSUSA, a provision for parts and accessories of machines of heading 8471, not incorporating a cathode ray tube, free of duty. Customs reclassified the subject goods under subheading 3707.90.3000, HTSUSA, as chemical preparations for photographic uses other than in sensitized emulsions. The rate of duty was advanced to 8.5 percent ad valorem. Protestant seeks reclassification of the goods to subheading 8473.30.4000, HTSUSA, providing as stated above. Protestant has offered a sample of the toner cartridge, a memorandum in support of the argument that the goods are part of a machine rather than a chemical or mixture of chemicals having a photographic use, and a quantitative analysis of the chemicals in the toner cartridge. The cartridge is essentially a sealed cylinder measuring 12" in length x 2.25" in diameter; it is made of plastic. Through the center axis of the cartridge runs a shaft, to the outside of which is attached a vane; when in place in the printer, the vane turns the shaft, thereby agitating the toner contents, permitting even dispersion throughout the useful life of the cartridge. The cartridge is not refillable; when its contents are exhausted, it must be replaced with a new cartridge. The contents of the cartridge are the dry toner, a polyester resin containing organic pigment around a magnetite core. The sole use of the chemically charged cartridge is for electrostatic imaging.

Application for Further Review of Protest No. 1901-0- 000039

concerning laser printer toner cartridge

The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. The Explanatory Notes to the Harmonized Commodity Descrip- tion and Coding System represent the official interpretation of the Customs Cooperation Council on the scope of each heading; although neither binding upon the contracting parties to the Harmonized System Convention nor considered to be dispositive interpretations, they should be consulted on the proper scope of the System. Heading 3707, HTSUSA, covers chemical preparations for photographic uses, other than preparations not relevant to this decision. Note 2, chapter 37, provides that "the word 'photographic' relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces." Heading 8471, HTSUSA, includes automatic data processing machines and units thereof. Note 5, chapter 84, provides in pertinent part as follows: (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all of the following conditions: (a) It is connectable to the central processing unit either directly or through one or more other units; and (b) It is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system). Such units entered separately are also to be classified in heading 8471. Explanatory Note 84.71(I)(A) advises that "[d]igital data processing machines usually consist of a number of separately housed interconnected units. They then form a 'system'." A complete digital data processing system must comprise, at least a central processing unit, an input unit and an "output unit which converts the signals provided by the machine into an intelligible form (printed text, graphs, displays, etc.) * * * [emphasis in original]." Id. "Separately presented units" covered by heading 8471, apart from central processing units and input and output units, include, among other devices, "[a]dditional input and output units (* * * printers, graph plotters, * * * etc.) [emphasis in original]." Explanatory Note 84.71(I)(D)(1). Subheading 8471.92.6560, HTSUSA, covers printer units, assembled, laser. Finally, as stated above, subheading 8473.30 covers parts and accessories of the machines of heading 8471. In Tomoegawa USA, Inc. v. U.S., 12 CIT 112 (1988), the court was called upon to determine if certain imported toner and developer was as a chemical mixture not specially provided for, or other ink, as claimed by the importer. While not specifically stated therein, the court's analysis and holding suggest that the goods were imported in bulk containers or, possibly, retail size packagings, but, in any event, not in single-use containers that were designed to be simply "popped-into" a printer, as an imaging cartridge. The court found that the goods were classifiable as chemicals, not inks, and held that Customs classification was correct. We are of the opinion that neither the facts nor the posture of that case is applicable to this decision. First, the goods at issue were dry. As a matter of customs law, the court stated that "ink requires a liquid component," Id. at 117, citing as precedential authority Corporacion Sublistatica, S.A. v. U.S., 1 CIT 120, 124 (1981). Since the goods were dry, the importer's claimed classification was not supportable as a matter of law. Second, having decided that the goods were not ink, the court found that the goods were photographic chemicals as a matter of fact, the process of electrophotography being encompassed by the term photography, Tomoegawa, supra, 119. Here, we do not dispute that the chemicals in the toner cartridge are "photographic chemicals." As a question of fact, we must determine if the chemically charged toner cartridge is a part of an automatic data processing system unit and, if so, then is the charged cartridge more specifically described as such rather than as photographic chemicals. In other words, the classification issue presented concerns the laser printer toner cartridge that contains chemicals, and not the chemicals themselves. In HRL 089260 (August 12, 1991), Customs ruled that a "laser printer toner cartridge" containing a photosensitive drum in addition to the dry toner, developer, corona unit and cleaner blade was properly classifiable under subheading 8473.30.40, HTSUSA, by reason of Section XVI, Note 2(b), providing, inter alia, that parts of machines covered under chapter 84 are to be classified under the same heading as the machine itself. We affirmed NYRL 864182 (June 14, 1991). (NB that in the original HRL 089260, supra, the New York Ruling Letter was mistakenly cited as NYRL 884182.) In HQ 088828 (July 3, 1991), Customs ruled that synthetic ligands in a gel matrix packed in a tube and used in affinity chromatography, were parts of protein isolation kits which held ten such tubes, each filled with a different ligand. In so ruling, we stated, "The mere fact that two articles are designed to be used together is not alone sufficient to establish that either is a part of the other * * * It must also be shown that the article claimed to be a part subserves an essential purpose in the thing for which it is destined * * * 'the determining fact is not whether the alleged part can be used without the article, but whether the article can be used for its intended purpose without that part.' [citing] Westfield Manufacturing Company v. U.S., 46 Cust. Ct. 52,56, C.D. 2232, 191 F.Supp. 578, 580-581, (1961)." Whereas the PIKs could not be used without the adsorbents, clearly the adsorbents were parts of the PIKs. See also Lee Enterprises, Inc. v. U.S., 84 Cust. Ct. 208, 215, C.D. 4860 (1980): a rotary letterpress "could not function for the purpose for which it was designed without the use of the printing plates" which were described and, therefore, classifiable as parts rather than as other articles not elsewhere specified or included. A non-reusable laser printer toner cartridge containing electrophotographic chemicals is not itself "photographic chemicals" and is not, therefore, properly classifiable under heading 3707, HTSUSA. We are of the opinion that such an article is a "part." The question remains if it is properly classifiable under heading 8473, HTSUSA, as a part of machine or unit described in heading 8471, HTSUSA. We are of the opinion that a non-reusable laser printer toner cartridge containing electrophotographic chemicals is sufficiently advanced in the manufacturing process at the time of importation to be identifiable as a part of an output unit of an automatic data processing system, heading 8471, HTSUSA. Such a cartridge clearly has been manufactured to particular specifications and has no use other than as a part of a printer into which it is inserted. A laser printer cannot function for the purposes for which it is designed without the use of the laser printer toner cartridge. We conclude that under GRI 1, there is no need to look at GRIs subsequent thereto in order to classify such an article, since it is specifically described as a part in heading 8473 of the Schedule. We find that a laser printer toner cartridge is classifiable under subheading 8473.30.4000, HTSUSA.


Glass Electronic Packages; Hermetic Metal Cases; Hybrid Integrated Circuits; Leads; Parts; Printed Circuits The merchandise is described in the product brochure as "microcircuit packages". The articles consist of cases made of Kovar (an iron, nickel and copper alloy) plated with nickel or nickel and gold. The cases may be imported with lids. External electrical leads are attached to the casings with "glass to metal" technology. Some of the casings described in the brochure as "Power Packages" have beryllia or molybdenum bases onto which conductor elements are printed. After importation, integrated circuits are fitted into the casings and the casings are hermetically sealed.

The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Heading 8534 describes printed circuits. Chapter 85 Note 4 provides that "[f]or the purposes of heading 8534 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process...conductor elements, contacts, or other printed components...alone or interconnected according to a pre- established pattern..." (emphasis in original). The "Power Packages" under consideration which contain beryllia or molybdenum bases printed with conductor elements are described by Heading 8534 and are classified as printed circuits in 8534.00.00, HTSUSA. The remaining packages do not contain printed conductor elements or other printed components and are not described by Heading 8534 as printed circuits. The packages which do not have printed conductor elements or other printed components are described by Heading 8542 as parts of integrate


HQ 089822 September 16, 1991 CLA-2 CO:R:C:M 089822 LTO CATEGORY: Classification TARIFF NO.: 8473.30.40 W.J. Dolbeer AVEX Electronics Inc. 4807 Bradford Drive Huntsville, Alabama 35805 RE: NuBus Adapter Bracket Assembly; 7326.90 Dear Mr. Dolbeer: This ruling is in response to your request for the classification of the NuBus Adapter Bracket Assembly under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise under consideration is the NuBus Adapter Bracket Assembly, which is imported by AVEX Electronics from Singapore. The device consists of four components: a cold-rolled steel bracket; a stainless steel shield; a polycarbonate side insulator; and a polycarbonate top insulator. After importation, the importer mounts a printed circuit board assembly onto this bracket and converts the assembly into what is called a NuBus Adapter Card. The Adapter Card is then sold to dealers or customers for installation into personal computers. The Mobile District Director has previously classified the bracket assembly under Heading 7326, HTSUSA, which provides for the classification of "[o]ther articles of iron or steel." The importer contends that the item is properly classifiable under subheading 8473.30.40, HTSUSA, which provides for the classification of parts or accessories of automatic data processing machines. ISSUE: Whether the NuBus Adapter Bracket Assembly is classifiable under Heading 7326, HTSUSA, which provides for "[o]ther articles of iron or steel," or under subheading 8473.30.40, HTSUSA, which provides for parts or accessories of automatic data processing machines. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... Heading 8473, HTSUSA, provides for the classification of "[p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472." Subheading 8473.30.40, HTSUSA, provides for the classification of "[p]arts and accessories of the machines of heading 8471 . . . [n]ot incorporating a cathode ray tube." Heading 8471, HTSUSA, provides for the classification of "[a]utomatic data processing machines and units thereof." Thus, the NuBus Adapter Bracket Assembly would be properly classifiable under subheading 8473.30.40, HTSUSA, if the assembly could be considered a 'part' of an automatic data processing machine or unit thereof. Originally, in order for an item to be classified as a 'part' of an article, that item must have been "something necessary to the completion of that article . . .[and] an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article." United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46, 51 (1933) (emphasis in original), cert. denied, 292 U.S. 640 (1934); United States v. Antonio Pompeo, 43 CCPA 9,11, C.A.D. 602 (1955). This rule has been somewhat modified so that a device may be considered a 'part' of an article even though the device is not necessary to the operation of the article, provided that once the device is installed the article cannot function properly without it. Clipper Belt Lacer Co., Inc. v. United States, U.S. Ct. of Int. Trade, Slip op. 90- 22 (decided March 13, 1990). In order to meet this standard, the device must be dedicated for use with the article. See Beacon Cycle & Supply Co., Inc. v. United States, 81 Cust. Ct. 46, 50-51, C.D. 4764, 458 F. Supp. 813, 816-17. In its imported condition, the NuBus Adapter Bracket Assembly is a custom designed article that is a dedicated component for the NuBus Adapter Card. Functionally, the bracket assembly accomplishes two things: 1) it provides the physical mount for the printed circuit board and 2) it provides electrostatic and electromagnetic shielding for the circuit board. Thus, in its intended application, it provides both a structural and electrical purpose. The bracket assembly has no use other than that described above. The NuBus Adapter Card, if imported complete, would normally be classified as a part or accessory of an automatic data processing machine, and thus, fall under subheading 8473.30.40, HTSUSA. Clearly, the NuBus Adapter Bracket Assembly is a part of the NuBus Adapter Card. Therefore, because no specific provision for the bracket assembly exists (in chapters 84 and 85), it is classifiable under the subheading 8473.30.40, HTSUSA, which provides for parts or accessories of automatic data processing machines and units thereof. HOLDING: The NuBus Adapter Bracket Assembly is properly classifiable under subheading 8473.30.40, HTSUSA, which provides for the classification of parts or accessories of automatic data processing machines and units thereof. Sincerely, John Durant, Director Commercial Rulings Division


The Communications Manufacturing Company (CMC) models 7770, 7777, 7779, 7900, and 7900S, are all telephone hand test sets similar to the "Telephone Lineman's Test Set" ruled upon in HQ 089594, dated September 26, 1991. They resemble large telephone receivers with a "dumbbell" shape and a mouthpiece on one end and earpiece on the other end. Many models have both rotary and tone dialing capabilities. The instant merchandise has some, if not all, of the following features: monitoring (regular), monitoring (high-level), tracing tone, loop and leak pulsing, tip parity identification, ground start, and a polarity tester. These test sets are designed for use as test equipment in outside plant installation and repair, central office frame and switch train testing, PABX and station equipment installation, and trouble isolation. These articles are not equipped with a standard telephone jack, and must be connected to telephone contacts or wires such as those accessible to telephone repair technicians. They can be used to test lines to see if they are in working order by clipping onto the contacts for the lines and making an outgoing call. There is no bell or buzzer to signal an incoming call. The article can also be used to test polarity, and to "butt in" to an ongoing call to check for static or other irregularities.

Communications Manufacturing Company
Telephone Hand Test Set
Electrical Apparatus For Line Telephony
Measuring
Checking
Instrument
Machine
Apparatus

The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part: "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Heading 8517, HTSUSA, provides for electrical apparatus for line telephony. Whereas, heading 9031, HTSUSA, provides for checking instruments, appliances and machines, not specified or included elsewhere in chapter 90. However, heading 8517, HTSUSA, is in Section XVI. Section XVI, Legal Note 1(m), provides that Section XVI does not cover articles of chapter 90. Therefore, if the telephone test sets are classifiable in a chapter 90 heading, such as heading 9031, then section XVI, Legal Note 1(m) requires classification in that heading. The Court in United States v. Corning Glass Works, 66 CCPA 25, 27, 586 F. 2d 822, 825 (1978), quoting Webster's Third New International Dictionary, 381 (1971) stated: "Check" is defined as "to inspect and ascertain the condition of esp. to determine that the condition is satisfactory: * * * investigate and ensure accuracy, authenticity, reliability, safety or satisfactory performance of * * * : to investigate and make sure about conditions or circumstances * * *." The "test sets" under consideration are certainly used to check whether the condition of telephone lines are satisfactory, and to investigate and assure the proper working order of the lines. A telephone technician could use any of the sets as a conventional telephone set by making an outgoing call to anyone he or she chooses. However, this is not the principal use of the class or kind of testing merchandise to which these articles belong. Additional U.S. Rule of Interpretation 1(a), HTSUSA. Considering the special design features of these articles and their uses in checking telephone lines, we find that their principal use is as a checking instrument, apparatus or machine. It is important to note that other CMC telephone line test equipment has been properly classified in subheading 9030.40.00, HTSUSA, which provides for: "[o]scilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities...: [o]ther instruments and apparatus, specially designed for telecommunications (for example, cross- talk meters, gain measuring instruments, distortion factor meters, psophometers)." See NY 864957, dated July 29, 1991, NY 864960, dated July 29, 1991, NY 864992, dated July 29, 1991. These where found to be "instruments and apparatus for measuring or checking electrical quantities." Whereas, this is not the principal function of the instant telephone test equipment. Therefore, the instant merchandise is classifiable in subheading 9031.80.00, HTSUSA, which provides for: "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter: [o]ther instruments, appliances and machines." See HQ 089594, dated September 26, 1991, for a similar ruling regarding similar merchandise.


NY 800931 September 7, 1994 CLA-2-85:S:N:N1:109 800931 CATEGORY: Classification TARIFF NO.: 8541.60.00, 8542.20.00 Mr. John H. Atkinson Tele Quartz USA 2427 Twilight Road P.O. Box 240392 Charlotte, NC 28224-0392 RE: The tariff classification of piezoelectric quartz crystals, piezoelectric quartz filters and quartz crystal oscillators from Germany Dear Mr. Atkinson: In your letter dated August 2, 1994, you requested a tariff classification ruling. The subject merchandise is identified in your letter as follows: Piezoelectric quartz crystals are electronic components consisting of silicon dioxide discs which mechanically vibrate upon the application of electric current creating a single frequency which is directly related to the thickness of the disc. Piezoelectric quartz filters are identical to the piezoelectric crystals except that the filters are designed to limit and control a multi-frequency signal, allowing only signals within a narrow bandwidth to pass. Quartz crystal oscillators are complete oscillator circuits which include as its frequency reference a mounted piezoelectric crystal. The oscillator consists of active and passive components mounted on a ceramic substrate using thin or thick fim technology. The components cannot be removed and replaced easily using normal manufacturing process. The applicable subheading for the piezoelectric quartz crystals and the piezoelectric quartz filters will be 8541.60.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]ounted piezoelectric crystals," free of duty. The applicable subheading for the quartz crystal oscillators will be 8541.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[hybrid integrated circuits]," free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 801545 September 1, 1994 CLA-2-84:S:N:N1:110 801545 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Mr. Christopher E. Pey Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: The tariff classification of a PCMCIA SRAM memory card from Japan Dear Mr. Rey: In your letter dated August 23, 1994, on behalf of Mitsui & Co., you requested a tariff classification ruling. The merchandise under consideration involves an IC memory card (SRAM) that will conform to the PCMCIA (Personal Computer Memory Card Industry Association) standard. The memory cards are portable memory media and will be used to supplement the memory of personal computing devices such as desktop computers, laptops, palmtops and pen-based computers. This credit card-sized card contains integrated circuits which provide a variety of types of data memory such as SRAM. The sample submitted with this ruling request incorporates SRAM and has either a PCMCIA or 32-pin edge connector along the edge of the card that is inserted into the computing device with which the card is intended to be used. It also incorporates a write-protect switch to prevent inadvertent erasure/overwriting of existing data. It also incorporates a backup battery and includes a battery case lock mechanism. The SRAM memory card contains multiple number of IC’s such as 256Kbit TSOP x 2 = 64K byte, 1M bit TSOP x 2 = 256K byte, attribute memory IC’s and other IC’s for ASIC and power control. The principle use of these SRAM memory cards appears to be with ADP computing machines. The applicable subheading for the PCMCIA SRAM memory card will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471; printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director, New York Seaport


The tariff classification of Rare Earth Metals from China.

cerium metal
rare earth metal
scandium metal
yttrium metal


NY 802676 October 17, 1994 CLA-2-85:S:N:N1:109 802676 CATEGORY: Classification TARIFF NO.: 8473.30.1000, 8542.20.00 Ms Eileen M. Madden Amdahl Corporation 1250 East Arques Avenue P.O. Box 3470 Sunnyvale, CA 94088-3470 RE: The tariff classification of multi-chip modules (MCM's) and tightly coupled multi-processors (TCMP's) from Japan. Dear Ms. Madden: In your letter dated July 7, 1994, you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. Your letter describes the subject merchandise as follows: The multi-chip modules (MCM's)are described as integrated circuit packages composed of multiple CMOS semiconductors mounted on an ceramic substrate using thin film substrate with resistors, capacitors and I/O pins. You note that the components cannot be removed and replaced easily using normal manufacturing processes. The tightly coupled multi-processors, (TCMP's) modules are printed circuit assemblies that will be used in processors. They consist of a mult-layer board with various passive and active components affixed. When imported without any of the multi-chip modules (MCM's) described above, the board consists of a board with clock connectors, pin connectors, resistors, random access memory IC's (RAM) and mounted hardware affixed. The applicable subheading for the MCM modules will be 8542.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[hybrid integrated circuits]," with a free rate of duty. The applicable subheading for the board will be 8473.30.10, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]arts and accessories of machines of heading 8471, not incorporating a cathode ray tube, printed circuit assemblies...," with a free rate of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 802809 October 13, 1994 CLA-2-84:S:N:N1:110 802809 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Ms. Mary E. Gill AT&T Corporation Guilford Center 1 -3A10 5420 Millstream Road Greensboro, N.C. 27420 RE: The tariff classification of a "WIN/TV-Celebrity Video Card" from Singapore and Indonesia. Dear Ms. Gill: In your letter dated September 30, 1994, you requested a tariff classification ruling. The merchandise under consideration involves a video card which is known as a "Hauppauge WIN/TV - Celebrity Video Card". This video card is designed to be used with a personal computer's existing VGA board to create a television image in a Microsoft Windows 3.0 or 3.1 operating system display. This "Hauppauge WIN/TV - Celebrity Video Card" is a 16-bit video overlay board with frame and clip capture. The board is designed to plug into a personal computer (PC) expansion bus. The card is not a separately housed unit nor is it specifically designed to be part of any particular PC. When used together with a PC's VGA board, the card creates a television image in a Microsoft Windows 3.0 or 3.1 operating system display. The card contains 1 MByte of shared memory and runs on 386 and 486 class of PC's with 4 MBytes to 64 MBytes of memory. The WIN/TV video card will also capture "snapshot" video frames from the television transmission and stores frames for electronic editing or inclusion in a PC's hard disk drive. This video card is an accessory board which is principally used to expand the capabilities of a microprocessor (PC). The applicable subheading for the "Hauppauge WIN/TV -Celebrity Video Card" will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471; printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 803861 November 3, 1994 CLA-2-84:S:N:N1:110 803861 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Ms. Rebecca Lee Circle International, Inc. 8511 Parkline Boulevard Orlando, Florida 32809 RE: The tariff classification of PCMCIA Flash Memory Cards from India Dear Ms. Lee: In your letter dated October 28, 1994, on behalf of AMP Incorporated, you requested a tariff classification ruling. The merchandise under consideration involves a flash memory printed circuit board which is designed and built to the Personal Computer Memory Card International Association (PCMCIA) specifications. The memory cards are portable memory media and will be used to supplement the memory of personal computing devices, such as palmtop computers, laptop computers, personal digital assistants (PDA's), notebook computers, desktop computers, and hand-held diagnostic devices. This credit-card sized card incorporates multiple electronic integrated circuits and contains memory capacity that ranges from 256 Kilo-bytes to 16 Mega-bytes. The device has either a PCMCIA or 32-pin edge connector along the edge of the card that is inserted into the computing device with which the card is intended to be used. Based on information developed on such products, the principal use of these PCMCIA memory cards appears to be with ADP computing devices. The applicable subheading for the PCMCIA memory card will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 814743 September 15, 1995 CLA-2-84:S:N:N1:110 814743 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Mr. Michael P. West Datavision Inc. 30 Indian Drive Ivyland, PA 18974 RE: The tariff classification of a printed circuit interface board from France. Dear Mr. West: In your letter dated September 13, 1995, you requested a tariff classification ruling. The merchandise under consideration involves a "BB+ Board". This device is a printed circuit board assembly which is a main component of an automatic data processing (ADP) machine controller interface unit. This board measures approximately 4 1/4 inches in length inches by 1 5/8 inches in width, and incorporates various discrete electronic components. The "BB+ Board" is a component of a controller interface unit which is used to connect the central processing unit to other units or ADP machines. The applicable subheading for the "BB+" printed circuit interface board assembly will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies, other than for power supplies for ADP machines. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


The tariff classification of "P6" Microprocessor from Malaysia


NY 816263 November 9, 1995 CLA-2-84:R:N1:110 816263 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Tony Pankey Lexmark International,Inc. 740 New Circle Road, N.W. Lexington, KY 40511-1876 RE: The tariff classification of an Operator panel card assembly from Japan. Dear Mr. Pankey: In your letter dated October 25, 1995, you requested a tariff classification ruling. The merchandise under consideration involves two models of an Operator Panel Card Assembly that is designed and used with a model 4037 LED printer and for the 4039 laser printer. Each panel card is a multi-function/multi-featured printed circuit card assembly that is designed for ADP output printers. Each panel consists of a double layer printed circuit board with printed circuit interconnections and printed circuit sites for the connection of electrical and electronic components. Each board contains six printed circuit land grid patterns designed to mate with keypad buttons. A bezel/liquid crystal device is attached to one surface of the PCB. Attachment is via pressure contact and the LCD contains either a 4 x 16 character display or a 4 x 20 character display. The other surface of the PCB contains various solder attached active and passive electrical and electronic components or elements (e.g.. IC's, resistors, resistor arrays, thermistor, capacitors, ferrite bead, voltage regulator, interconnections for power and signal cables, a single spring activated switch on panel card for the 4037 printer, and a microprocessor on panel card for the 4039 printer. This assembly interfaces with the printer control mechanism and after importation, is incorporated with other components into the top cover of the appropriate printer, and directly interconnects to the control card to become an integral part of the printer. This sub-assembly thus performs control, display, and input functions. Noting Legal Note 2 (b) to Section 16 of the HTS, this device would thus be classifiable as a part of the printer, since it is principally used for ADP printers. The applicable subheading for the Operator Panel Card Assembly will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 816943 December 5, 1995 CLA-2-84:RR:NC:MA:110 816943 CATEGORY: Classification TARIFF NO.: 8473.30.1000; 8473.30.5000 Ms. Debbie Somers UPS Customs Brokerage, Inc. 6200 Lockheed Ave. Anchorage, Alaska 99502 RE: The tariff classification of various computer boards and cards from Taiwan. Dear Ms. Somers: In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a PCD-896 series which consists of half size ISA bus plug in cards, and include the PCM-3820 series. Also under consideration are the RDM-210A and the RDM-211A carrier board and driver, and the RDC-1010 disk card. The PCD-896 series which consists of half size ISA bus plug- in cards, and the PCM-3820 series, PC/104 boards that conform to the PC/104 factor. A subseries which is known as the PCM-3820C series is utilized for applications where space is limited. The subseries boards only measure 3.55" x 1.15". Each card features an on board expansion BIOS, and is capable of supporting MS-DOS, MS Windows, DRDOS, QNS, and VENIX. The RDM-210A PCMCIA carrier board is a PC/AT plug in board with a single PCMCIA card slot which you access through the board mounting bracket. The RDM-211A includes the same PCMCIA Carrier Board and has an additional slave drive which connects to the PCMCIA Carrier Board through a ribbon cable. These card drives also offer plug and play access to a wide range of PCMCIA I/O devices. The RDM-210A and RDM-211 are utilized for applications such as automatic testing systems, data logging, process monitoring and control, and embedded PCS. The RDC-1010 half size disk drive emulation card offers faster access time and protection against the vibration, vapors,and contaminants found in harsh industrial environments. The REC-1010 also comes equipped with a watchdog timer and features an IBM PC/XT/AT compatible half size card with on board connections for external battery, Vccand +12 Volt power sources, power failure warning, and watch timer output. The applicable subheading for the PCD-896 series which includes the PCM 3820 series; The RDM-210A PCMCIA carrier board, and the RDC-1010 disk drive emulation card will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. The applicable subheading for the RDM-211-A PCMCIA carrier board will be 8473.30.5000 HTS, which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 816945 December 5, 1995 CLA-2-84:RR:NC:MA:110 816945 CATEGORY: Classification TARIFF NO.: 8473.30.1000; 8471.91.4000 Ms. Debbie Somers UPS Customhouse Brokerage, Inc. 6200 Lockheed Ave. Anchorage, Alaska 99502 RE: The tariff classification of single board computers, and expansion boards from Taiwan Dear Ms. Somers: In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling. The merchandise under consideration involves four models of boards, some of which are single board computers, while others are either unfinished mainboards, or expansion boards. The Flat-panel/CRT VGA piggyback board (RDM-420) connects to the 64-pin piggyback connector on the CPU card, taking the place of a traditional plug-in VGA or flat-panel controller card. It supports a wide range of LCD, EL, and gas plasma flat-panel displays and CRT VGA monitors and includes special flat-panel drivers. The half-size all in-one 486 CPU card with VGA (SBC-450) is basically a single board computer board with an on-board VGA CRT/flat panel controller. It contains 64 MB of on-board DRAM, two serial RS-232 serial ports, Award BIOS, a 80486SX/DX-25/33 microprocessor chip, and one bi-directional parallel port. In its imported condition, this board would meet the definition of a digital processing unit as per Legal Note 5 (A) to Chapter 84. The RAM/ROM disk card (RDC-1020N) is a solid-state, memory based disk emulator card. This model emulates up to two DOS floppy disk drives and is fully software compatible. It can be used both with EPROM memory as with SRAM memory, and is designed for ADP network environments and controllers. It is imported without the memory. The PCA-6156 is an industrial grade CPU card, built around Intel's Pentium 60/66 MHZ CPU and 82430 "Mercury" chipset. This card also hosts a PCI local bus, fully compatible with the PCI standard. It also includes 2 to 192 MB of onboard DRAM, various interface components, Award BIOS, two RS-232 serial ports, and Pentium's 16 KB cache memory. In its imported condition however, it will be without the CPU microprocessor. The applicable subheading for the RDM-420 board, RDC-1020N board, and the PCA-6156 card will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. The applicable subheading for the SBC-450 single board computer will be 8471.91.4000, HTS, which provides for digital processing units for automatic data processing machines, unhoused, consisting of a printed circuit (single or multiple) with one or more electronic integrated circuits or other semiconductor devices mounted directly thereon, certified for use other than in an automatic data processing machine of subheading 8471.20. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 816946 November 30, 1995 CLA-2-*:RR:NC:MA:110 816946 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Ms. Debbie Somers UPS Customs Brokerage, Inc. 6200 Lockheed Ave. Anchorage, Alaska 99502 RE: The tariff classification of Single Board Computers and PCM-3718, PCM-3724, and PCM 3919 modules from Taiwan. Dear Ms. Somers: In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling. The merchandise under consideration involves two models of Industrial Single Board computers (model PC-286/16, and model PC-386SX/25) that will use serial numbers SBC-260A and SBC-330A. Both of these single board computers are fully compatible CPU cards, and incorporate such components as disk drive interfaces, from 4MB DRAM to 16MB DRAM, serial/parallel ports, connectors, AMI BIOS or CHIP BIOS, and disk drive controllers. Both models lack the CPU microprocessors however. Noting Legal Note 5 (A) to Chapter 84 of the HTS, these boards would not meet the definition of a digital processing unit without the CPU microprocessor chip. The applicable subheading for the two models of single board computer boards will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. Regarding the classification of the three PCM modules (PCM-3718, PCM-3724, PCM-3910), we are unable to provide a classification at this time. Please provide more specific information on these boards, such as their principal function, where and how used, and into what types of processor or control devices these will be installed. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 816949 December 6, 1995 CLA-2-84:RR:NC:MA:110 816949 CATEGORY: Classification TARIFF NO.: 8473.30.1000; 8526.91.0020 Ms. Debbie Somers UPS Customs Brokerage, Inc. 6200 Lockheed Ave. Anchorage, Alaska 99502 RE: The tariff classification of radio navigational apparatus and single board computers from Taiwan. Dear Ms. Somers: In your letter dated November 15, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a PCM-3290 GPS receiver navigational module, and single board computers which are known as model PCM-5680 and SBC-570. The single board computers will be imported without the central processing unit (CPU). The PCM 3290 GPS receiver module is designed with advanced satellite technology for use in embedded PC navigation systems. It features 5 channels of simultaneous reception while tracking up to 9 satellites. The PCM 3290 GPS receiver module can handle a wide range of applications like automobile and/or marine navigation, automated vehicle tracking, fleet management, and sophisticated air navigation. With a Rockwell GPS engine and an active or passive antenna, the PCM-3290 can receive C/A code at a speedy acquisition time of as fast as 15 seconds on a warm start. The PCM-5680 single board computer consists of an AWARD 128KB Flash memory BIOS, and is equipped with 256 KB of on-board memory, which could be expanded to 512KB. It also contains a PCI Flat panel/VGA interface. This single board computer measures 8-inches long by 5.75-inches wide, and has a weight of 11 ounces. The PCM-5680 will be imported without its Pentium 90/100/120/150 MHz central processing unit (CPU). The SBC-570 single board computer has a 32 bit processing ability. It has an on board 256KB 2nd level cache memory of 512KV or 1 MB. The RAM memory has a capacity of 2MB to 128 MB. Its Shadow RAM memory supports system and video BIOS of up to 256KB in 32 KB blocks. The SBC-570 single board computer will be imported without its Intel Pentium 90/100/120/150 MHZ CPU. The applicable subheading for the PCM 3290 GPS receiver navigational module will be 8526.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for radar and radio navigational reception only apparatus. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the PCM-5680 and the SBC-570 single board computers will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 817220 December 7, 1995 CLA-2-84:RR:NC:MA:110 817220 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Ms. Debbie Somers UPS Customhouse Brokers, Inc. 6200 Lockheed Ave. Anchorage, Alaska 99502 RE: The tariff classification of computer boards from Taiwan Dear Ms. Somers: In your letter dated November 16, 1995, on behalf of Tempustech, Inc., you requested a tariff classification ruling. The merchandise under consideration involves three models of computer boards that are basically expansion accessory boards for ADP systems. Model PCM-3410 super I/O card is basically a board that adds FDD/HDD controllers and communications ports to the PC-104 CPU card. It incorporates a single power supply of 5V, one RS-232 port with 16-byte FIFO, and a bidirectional parallel printer port. Model PCM-3810 is a solid-state disk module that is designed to emulate two floppy disk drives. This board incorporates a power-on-auto boot feature, has utility software to prepare files for writing to EPROM and flash memory, a lithium battery for SRAM, and a 5V single power supply. It can handle disk drive sizes of 360 KB, 720 KB, 1.2 MB, and 1.44 MB. Model PCM-3110 PCMCIA module is a board that accepts type 1, 2, and 3 PC-cards and supports Microsoft FFS-2. This board accepts flash/SRAM/ROM memory, fax/modem/network, and ATA mass storage. It incorporates a VG-365 chip, 16-bit data bus, programmable 8 KB SMD-type boot EEPROM BIOS, and a busy and battery status LED. All three of these boards are designed and dedicated for use with ADP applications, and are so principally used. Noting the Explanatory Notes to the HTS for Heading 8473, these boards would meet the definition of an accessory for automatic data processing machines. The applicable subheading for the three models of computer boards will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, other than for power supplies for automatic data processing machines. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 817479 January 18, 1996 CLA-2-90:RR:NC:GI:114 817479 CATEGORY: Classification TARIFF NO.: 9031.41.0060 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-0002 RE: The tariff classification of inspection systems from Belgium Dear Mr. Smithweiss: In your letter dated December 7, 1995, on behalf of ICOS Vision Systems, you requested a tariff classification ruling. The ICOS Vision Systems models LI-7050/7250, LI-3040/3050, and LI-2040/2050 are stand-alone instruments which are used for inspection of semi-conductor devices. According to the information provided to us, three types of inspection are performed by these instruments. The instruments inspect the leads of the semiconductor packages, inspect the print quality of the labels on the semiconductor packages, and inspect the plastic housing or packaging of the semiconductor for defects or damage. It is our understanding that the plastic semiconductor housing encapsulates a semiconductor chip. The inspection performed by the ICOS Vision System is conducted after the semiconductor chip is encapsulated in the plastic material that is used as the housing for the device. The ICOS systems inspect the semiconductor devices in the following manner: the semiconductor device is placed onto the inspection area of the ICOS by either a robotic component handler or a vacuum wand. A camera in the ICOS views an image of the semiconductor device and transmits this image to a computing unit. The computing unit compares the transmitted image with certain programmed information. The acceptable semiconductor devices match the programmed information. If the semiconductor device does not match the programmed information, the device is rejected. The semiconductor devices are then removed from the inspection area of the ICOS systems by the robotic component handler or the vacuum wand. The applicable subheading for the ICOS Vision Systems will be 9031.41.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter: other optical instruments and appliances: other: for inspecting semiconductor wafers and devices: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-466-5685. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 818428 January 29, 1996 CLA-2-84:RR:NC:MA:110 818428 CATEGORY: Classification TARIFF NO.: 8473.30.1000; 8534.000090; 8471.60.3000 Mr. Bill Senkevich Tempustech, Inc. 295 Airport Road Naples, Florida 33942-3522 RE: The tariff classification of various computer boards and display units from Taiwan Dear Mr. Senkevich: In your letter dated January 4, 1996, you requested a tariff classification ruling. The merchandise under consideration involves various models of computer expansion boards and a display unit. Model PCM-3718 is an analog input module (circuit board) that attaches to a CPU-module. They are connected with other modules to create embedded controllers, data acquisition systems, etc. It is basically an input module board for a computer/controller. Model PCM-3724 is a digital input/output module (circuit board) that attaches to a CPU module. They are connected with other modules to create embedded controllers, data acquisition systems, etc. It incorporates 48 digital I/O lines, and is pin-compatible with Opto-22 I/O module racks. Model PCM-3910 is a circuit board with two connectors on it, but incorporates no electronic components on the board. Its purpose is to allow the users to build their own circuits on the board, and provides a convenient form factor/mounting scheme. It will be used with 8-bit or 16-bit applications, and includes holes in the board that are plated through. Model SBC-350A is a half-size industrial single board computer that normally comes equipped with a 80386SX-40 or 80486SLC-33 CPU. It lacks DRAM memory on the board. The version of the board with 80486SLC has cache memory inside of the processor itself but there are no cache memory chips on the board. The other version of the board does not have any cache memory and does not have any provisions for cache memory. Without the DRAM memory, the board cannot function as a digital processing unit, noting LN 5 A to Chapter 84 of the HTS. Model SBC-230A is an industrial single board computer on a half-size card. It incorporates a 16 MHz 80286 processor, but is shipped without DRAM memory on the board. There is no cache memory on the board and the board does not have any provisions for cache memory. The FPM-50CT/CSM are flat panel displays that are designed for various ADP applications in industrial areas. They are portable but are really intended for stationary use as state-of-the-art alternatives to traditional CRT monitors. They are light and compact, have low power consumption, are 9.4 inches in diagonal, and are designed for easy panel or wall mounting. They are color LCD displays (either TFT or DSTN), with a resolution of 640 x 480. These flat panel displays incorporate the types of design characteristics that dedicates their use primarily with ADP output applications. The PCM-4860 is a single board computer with an on-board Ethernet interface and VGA CRT/flat panel controller. It comes with Award BIOS, but is missing the CPU chip and the DRAM memory, and is also without FLASH disk memory. The DPM-420 is a flat panel/CRT VGA piggyback module board that connects to the 64-pin piggyback connector on the CPU card, thus taking the place of a traditional plug-in VGA or flat panel controller card. It supports a wide range of popular LCD, EL and gas plasma flat panel displays and traditional analog CRT monitors in high-resolution display modes. The DPM-410 is a super VGA piggyback module (board) specially designed for all CPU cards which come equipped with a 64-pin piggyback connector. It is compatible with IBM SVGA, VGA, EGA, CGA, and Hercules display adapters. The RDM-110 is a flash/RAM/ROM disk module (board) specifically designed for industrial grade all-in-one CPU cards which come equipped with a 64-pin piggyback connector. The applicable subheading for the expansion boards and unfinished single board computer boards (models PCM-3818, PCM-3724SBC-350A. SBC-230A, PCM-4860, DPM-420, DPM-410, and RDM-110), will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube, printed circuit assemblies. The rate of duty will be free. The applicable subheading for the PCM-3910 circuit board will be 8534.000090, HTS, which provides for other printed circuits. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the FPM-50CT/CSM LCD flat panel display will be 8471.60.3000, HTS, which provides for display units, without cathode-ray tube (CRT), having a visual display diagonal not exceeding 30.5 cm. The rate of duty will be free. Your comments regarding the classification of the two models of single board computer boards (SBC-260A and SBC-330A) that were ruled on in #816946, are noted. Noting the provisions of Section 177 of the Customs Regulations (19 CFR 177), based on the facts submitted by the inquirer with that ruling request, the classification of those two models was correct. You now state that these two boards appear to include the CPU chips, but still lack the DRAM memory. The classification for these two model boards would remain under HTS number 8473.30.1000, as printed circuit assemblies, and free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division


NY 836990 Mar 3, 1989 CLA-2-85:S:N:N1:109 836990 CATEGORY: Classification TARIFF NO.: 8504.40.0025 Mr. Mark Rendell Dawson XL Brokers International, Inc. 1060 West Florence Avenue Inglewood, CA 90301 RE: The tariff classification of power modules from Italy Dear Mr. Dawson: In your letter dated February 7, 1989, on behalf of International Rectifier Corporation, El Segundo, CA, you requested a tariff classification ruling. The power modules described on pages 79 through 86 of your catalog is a solid state device which consists of two or more thyristor and/or rectifier junctions encapsulated in a plastic isolated housing. Your letter states that the basic function of the module is to rectify alternating current into direct current at high power. The applicable subheading for the power modules will be 8504.40.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Rectifiers and rectifying apparatus, other than power supplies." The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of diodes, diode trios, andvoltageregulators from Japan and Taiwan

NY 838664 Apr 5, 1989 CLA-2-85:S:N:N1:109 838664 CATEGORY: Classification TARIFF NO.: 8541.10.0080, 8511.80.2000 Mr. Harvey A. Isaacs Tompkins & Davidson One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of diodes, diode trios, and voltage regulators from Japan and Taiwan Dear Mr. Isaacs: In your letter dated March 23, 1989, on behalf of Wetheral Associates, Inc, you requested a tariff classification ruling. The diodes, identified in the submitted literature as numbers 32-100, 32-101, 32-102, 32-103, 32-104, 32-105, 32-300, 32-301, 32-701, 32-702, 32-703, 32-704, 32-705, 32-706, 32-707, 32-708, 32-709, 32-710, and 32-711, appear to consist of a diode chip mounted in a housing. The voltage regulators, identified in the submitted literature as numbers 35-100, 35-100-1, 35- 101, 35-101-1, 35-101-9, 35-102, 35-103, 35-104, 35,105, 35-106, 35-107, 35-108, 35-109, 35-110,35-111, 35-112, 35-113, 35-114, 35-115, 35-116, 35-117, 35-118, 35-119, 35-120, 35-121, 35-200, 35-200-1, 35-201, 35-201-1, 35-202, 35-300, 35-300-1, 35-301, 35- 400, 35-401, 35-402, 35-403, 35-405, 35-406, 35-407, 35,408, 35- 409, 35-411, 35-500, 35-500-1, 35-501, 35-600, 35-601, 35-602, and 35-603, as voltage regulators used as parts of automotive regulators. The applicable subheading for the diodes will be 8541.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "diodes, with a maximum current over 0.5 amperes," free of duty. The applicable HTS subheading for the voltage regulators will be 8511.802000, which provides for "Voltage and voltage- current regulators, designed for use on 6, 12, or 24 volt systems." The rate of duty will be 3.1 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the diode assemblies, numbers 32- 500, 32-501, 32-502, and 32-503. Your request for a classification ruling should include an explanation of how the assembly is constructed. Does it consist only of a crystal component encapsulated in a housing or does it consist of other discrete active or active and passive components. If the module consists of discrete active or active and passive components are the components mounted on a substrate or printed circuit board, made using thin film or thick film process, and can the components be easily removed and replaced under normal manufacturing conditions. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 842674 June 29, 1989 CLA-2-85:S:N:N1:109 842674 CATEGORY: Classification TARIFF NO.: 8504.40.0060 Mr. Sidney H. Kuflik Lamb and Lurch 233 Broadway New York, N. Y. 10279 RE: The tariff classification of DC/DC converters from Hong Kong and/or Macau. Dear Mr. Kuflik: In your letter dated June 30, 1989, on behalf of Bel Fuse Inc. of Jersey City, New Jersey, you requested a tariff classification ruling. The DC/DC converters are used to change one DC voltage supplied by a power source into a different DC voltage. For example, the DC/DC converter can take 12 volts of DC voltage and convert it to 5 or 15 volts of DC voltage. The applicable subheading for the DC/DC converter will be 8504.40 0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Static converters, other than rectifiers or inverters." The duty rate will be 3 percent ad valorem. Articles classifiable under subheading 8504.40.0060, HTS, which are products of Macau are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of gallium arsenide wafers andcrystals from Poland


The tariff classification of optical inspection instrumentsfrom Japan

optical wafer defect inspection
reticle inspection
semiconductor inspection microscope
wafer inspection system


NY 852888 Jun 07, 1990 CLA85:S:N:N1:109 852888 CATEGORY: Classification TARIFF NO.: 8541.10.0080 Ms. Yolanda Landau Milton Snedeker Corporation 105 Chambers Street New York, N.Y. 10007 RE: The tariff classification of "The Button" from India. Dear Ms. Landau: In your letter dated May 23, 1990, you requested a tariff classification ruling on behalf of Lemra Products div. of J. Linmar International LTD. of. Boca Raton, Florida. The literature supplied describes the article as a diode enclosed in a cap of Ryton with a separate silicon ring that acts as an insulator. The applicable subheading for "The Button" will be 8541.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for diodes, other than photosensitive or light emitting diodes, with a maximum current of over 0.5 A, free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of mischmetal slices and wafflesfrom Brazil.


The tariff classification of the LIS Wafer Inspection Systemfrom West Germany

inspection instrument stage semiconductor


The tariff classification of computer mother boards andinput/output cards for computers from Hong Kong.

NY 854821 August 01, 1990 CLA-2-84:S:N:N1:110 854821 CATEGORY: Classification TARIFF NO.: 8473.30.4000; 9902.84.71 Mr. Thomas Wong Peaktron Computer (East Coast), Inc. 101 N. Broadway, Apt. 1A4 White Plains, N.Y. 10603 RE: The tariff classification of computer mother boards and input/output cards for computers from Hong Kong. Dear Mr. Wong: In your letter dated July 24, 1990, you requested a tariff classification ruling. The merchandise under consideration involves mother boards such as models PX-3000, PA386SX, and other boards that are compatible with XT and 286 based IBM computers. These mother boards incorporate such CPU's as the 8088-1 microprocessor or the 80386SX , and also incorporate ROM BIOS and on-board DRAM memory chips. The input/output cards include such devices as diskette drive adapter cards, multi-input/output cards, and printer adapter cards, all of which are compatible with IBM PC/XT/AT computers. These cards or boards are designed for incorporation within the housing of the computer processor unit. These cards are often incorporated and marketed with the computers, and are also sold separately as enhancement boards. The applicable subheading for the mother boards will be 9902.84.71, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units for automatic data processing machines, unhoused, consisting of a printed circuit (single or multiple) with one or more electronic integrated circuits or other semiconductor devices mounted directly thereon, certified as units designed for use other than in an automatic data processing machine of subheading 8471.20 (provided for in subheading 8471.91). The rate of duty will be temporarily free. The applicable subheading for the input/output cards will be 8473.30.4000, HTS, which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of a light emitting diode printedcircuit board from Japan.

NY 855680 September 6, 1990 CLA-2-84:S:N:N1:110 855680 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Sue Phillips Toshiba America Information Systems, Inc. 9740 Irvine Boulevard P.O. Box 19724 Irvine, California 92713-9724 RE: The tariff classification of a light emitting diode printed circuit board from Japan. Dear Ms. Phillips: In your letter dated August 24, 1990, you requested a tariff classification ruling. The merchandise under consideration is a light emitting diode printed circuit board which is designed to be incorporated into a lap top computer. This item is composed of a printed circuit board, connectors, light emitting diodes and other electronic components containing logic. This component is dedicated to one model of lap top computer, and is not "stand alone" indicators. The light emitting diode printed circuit board only operate in conjunction with the model of lap top computer it is designed for, and cannot be used for any other electronic item or purpose. The applicable subheading for the light emitting diode printed circuit board will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of a 1 megabit dram, and agraphics card, and an internal modem for a desktop computerfrom Taiwan.

NY 855827 Sept 13, 1990 CLA-2-85:S:N:N1:109 855827 CATEGORY: Classification TARIFF NO.: 8473.30.4000, 8517.40.1000, 8542.11.0035 Mr. Anthony Loh Argo Trade Company 1011 Highway 6 South Suite 312 Houston, TX 77077 RE: The tariff classification of a 1 megabit dram, and a graphics card, and an internal modem for a desktop computer from Taiwan. Dear Mr. Loh: In your letter dated August 20, 1990, you requested a tariff classification ruling. Your letter describes the merchandise as follows: 1. A 1 megabit (1,048,576), metal oxide semiconductor, monolithic memory chip (dram), 2. A VGA graphics card for a desktop computer, and 3. An internal modem for a desktop computer The applicable subheading for the 1 megabit memory chip will be 8542.110035, Harmonized Tariff Schedule of the United States (HTS), which provides for "Monolithic integrated circuits, free of duty. The applicable HTS subheading for the VGA graphics card will be 8473.30.4000, which provides for "Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube, free of duty. The applicable HTS subheading for the internal modem will be 8517.40.1000, which provides for "Modems, of a kind used with data processing machines of heading 8471." The rate of duty will be 4.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of a Light Emitting Diode PrintedCircuit Board from Japan

NY 856928 Oct 16 1990 CLA-2-84:S:N:N1:110 856928 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Sue Phillips Toshiba America Information Systems, Inc. 9740 Irvine Boulevard P.O. Box 19724 Irvine, California 92713-9724 RE: The tariff classification of a Light Emitting Diode Printed Circuit Board from Japan Dear Ms. Phillips: In your letter dated October 5, 1990, you requested a tariff classification ruling. The merchandise under consideration is a model 36M742898-A1 LED printed circuit board that is designed for the Toshiba T3100e lap-top computer. The LED printed circuit board provides information and/or status of major components or functions of the lap-top computer to the operator. Indicators such as power on, hard disk drive usage, floppy disk drive usage, cap lock, Num lock, scroll lock, and CRT are displayed by this PCB. The LED PCB is comprised of the following components: Printed circuit board; 7 light emitting diodes; 10 resistors; one capacitor; two transistors; and one diode. This LED PCB appears to be designed and principally used with lap-top computers. The applicable subheading for the LED PCB will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of motherboards for a workstationfrom Japan.

NY 857854 Nov 15 1990 CLA-2-84:S:N:N1:110 857854 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Leonard M. Shambon Wilmer, Cutler & Pickering 2445 M Street, N.W. Washington, D.C. 20037-1420 RE: The tariff classification of motherboards for a workstation from Japan. Dear Mr. Shambon: In your letter dated November 5, 1990, on behalf of OKI Electric Industry Co. Ltd., you requested a tariff classification ruling. The merchandise under consideration involves a motherboard that is designed for use with an OKIstation 7300 desktop workstation. The OKIstation 7300 workstation is a 64 bit i860 microprocessor unit with the UNIX system V Release 4.0 operating system. This high performance workstation can handle integer, floating calculation, graphics on one chip, and can simultaneously execute three instructions per cycle. In its imported condition, the motherboard will be without the CPU chip, without the ROM-IC and without any of the MOS DRAM main memory SIMM devices. Attached to the motherboard are two graphics boards that are stacked one over the other, and a parallel port board. Normally, such a workstation unit or the complete motherboard for such a workstation would fall under subheading 9903.41.20, HTSUSA, as finished or unfinished automatic data processing machines, and be subject to a 100% duty. Without the CPU, ROM-IC, and MOS DRAM main memory SIMM devices, these motherboards would not have the essential character of a digital automatic data processing machine. Consideration under 9903.41.20 would therefore be precluded, noting Legal Note 5 (A) (a) to Chapter 84 of HTS. The applicable subheading for the motherboard with attached graphic and parallel port boards (without CPU, ROM and MOS DRAM) will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of thyristor assemblies fromGermany.

NY 859303 Jan 16, 1991 CLA-2-85:S:N:N1:109 859303 CATEGORY: Classification TARIFF NO.: 8504.40.00 Ms. Laurie Gerisch AEG Corporation 3140 Route 22 P.O. Box 3800 Somerville, N.J. 08876-1269 RE: The tariff classification of thyristor assemblies from Germany. Dear Ms. Gerish: In your letter dated December 27, 1990, you requested a tariff classification ruling. Your letter does not clearly describe your merchandise. However, the thyristor assemblies appear to be assemblies of several solid state thyristors, heatsinks, fuses, and an RC Snubber network. The applicable subheading for the thyristor assemblies will be 8504.40.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "Static converters." The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of spring-loaded test probes fromJapan.


NY 860867 March 5, 1991 CLA-2-84:S:N:N1:110 860867 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Tim Whittington Magnolia Office Supply Service 102 S.E. Madison Drive Ridgeland, MS 39157 RE: The tariff classification of a PC-Lock from Australia Dear Mr. Whittington: In your letter dated February 22, 1991, you requested a tariff classification ruling. The merchandise under consideration involves a PC-Lock which is an electronic card or board that is used to deny unauthorized use of a desk-top computer. This card is mounted in one of the expansion slots of the computer and is approximately 5.3 inches in length and 2.7 inches in width. If an incorrect password is entered three times, the machine will give a high-pitched wailing sound, and also disables the A drive of the computer. The user identification number on the card also prevents a hacker from gaining access to the machine. The applicable subheading for the PC-Lock will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of non-contact position sensorsfrom England.

NY 862381 APR 23, 1991 CLA-2-90:S:N:N1:104 862381 CATEGORY: Classification TARIFF NO.: 9031.80.0080 Mr. Don Sanford Trans Overseas Corporation 28000 Goddard Road Romulus, MI 48174 RE: The tariff classification of non-contact position sensors from England. Dear Mr. Sanford: In your letter dated April 8, 1991, you requested a tariff classification ruling on behalf of Lucas Automotive. Specification sheets have been submitted for the Linear Variable Inductance Transducer (LVIT) and the Rotary Variable Inductance Transducer (RVIT). Both are non-contact position sensors consisting of two parts, the sensing element and the conditioning electronics, connected by a 4 core cable. The LVIT is suitable for measuring linear displacements; typical applications are in electronically controlled suspension systems, steering control, transmission control and implement control (off highway). The RVIT is used for measuring rotary displacements such as in ride height control, throttle position and steering position. You state that irrespective of the application, rotary or linear, the main purpose of the sensor is to provide a position feedback signal to the microprocessor control of the system in which it is operating. The applicable subheading for the LVIT and the RVIT will be 9031.80.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other measuring or checking instruments, appliances and machines. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of the Hitachi IS-2000 and LS-6000from Japan