HQ 0082930 - The Card-32 computer program cartridge, SMP-24 MIDI computer interface, Time Lock MIDI computer interface and Key-Expander computer expansion port device - United States International Trade Commision Rulings

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HQ 082930

March 1, 1990

CLA-2 CO:R:C:G 082930 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.40

Mr. Russell Jones
Steinberg & Jones
17700 Raymer St., Suite 1001
Northridge, CA 91325

RE: The Card-32 computer program cartridge, SMP-24 MIDI computer interface, Time Lock MIDI computer interface and Key-Expander computer expansion port device

Dear Mr. Jones:

This is in reply to your letter of September 22, 1988, requesting a binding ruling for the classification of the Card- 32, SMP-24, Time Lock and Key-Expander, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The product literature describes the Card-32 as an electronic device used between the Commodore C-64 computer and musical instruments equipped with a MIDI interface. It allows the user to digitally record, play-back, edit and print the music being played.

The SMP-24 and Time Lock are MIDI (Musical Instruments Digitally Interfaced) hardware interfaces for the Atari ST computer. They allow the computer, with the proper software, to synchronize with audio or video-tape.

The Key-Expander is an expansion port for the Atari ST computer that plugs into the RAM port and splits it into three ports. This allows the user to have several accessories plugged into the RAM port simultaneously.

ISSUE:

What are the classifications of the Card-32 computer program cartridge, SMP-24 MIDI computer interface, Time Lock MIDI computer interface and Key-Expander computer expansion port device 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...

The Card-32 is a combination hardware and software accessory. It contains two programs (PRO16 Plus and Notation Program TNS) in read only memory (ROM). It is a combination MIDI-Interface- Program-Cartridge. Similar ROM program cartridges were classified in HQ 083440, dated May 1, 1989. In that ruling, it was Customs position that ROM program cartridges were properly classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube." This continues to be Customs position.

The SMP-24 is a MIDI interface for the Atari ST computer. It reads and writes all four common SMPTE/EBU (standard film/audio synchronization) codes and can convert this timing information to both 5V (volt) clock and FSK codes between 1 and 192 ppq (pulses per quarter note). Tempo is freely programmable per beat throughout the 1024 bar tempo table. Two MIDI inputs merge incoming messages to the recording track. Four MIDI outputs, with free track-to-output assignment, enable users to address up to 64 completely independent MIDI channels. The SMP 24 offers extensive control of up to 24 MIDI devices, through discrete parameters for input (1, 2, or both), program, MIDI volume, and a wide variety of MIDI filtering options. The SMP 24 also offers 64 programmable memories for setups, which can be selected by MIDI program change messages.

The SMP-24 MIDI interface is excluded from classification as a digital data processing machine by virtue of the Harmonized Commodity Description and Coding System Explanatory Notes (EN), page 1297, which state: "...machines which operate only on fixed programs, that is programs which cannot be modified by the user, are excluded even though the user may be able to choose between a number of such fixed programs." Furthermore, the SMP-24 does not meet the definition of a separately presented constituent unit of data processing systems as defined in Parts (A) and (B), pages 1297-99, of the EN. However, there is no question that the SMP- 24 is designed specifically for use with data processing machines. Therefore, it is Customs position that such interfaces are properly classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube." SEE HQ 075551 (February 26, 1985), HQ 066531 (November 14, 1988) and HQ 066334 (February 5, 1981).

The Time-Lock SMPTE processor is a less expensive alternative to the SMP-24, which performs essentially the same functions. Therefore, it is similarly classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube."

The Key Expander is a tool for the Atari ST computer, designed for those who regularly use more than one Steinberg program. The Key Expander houses up to three keys, eliminating the need to switch the computer on and off and "re-boot" the system every time a new program is run. The Steinberg programs automatically locate the right key. The third slot performs in the same manner as the output port on the Atari, supporting other add-on applications, cartridges, etc.

The Legal Note 2 to Section XVI states:

Subject to note 1 to this section (exclusions), note 1 to chapter 84 (exclusions), and note 1 to chapter 85 (exclusions), parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 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...

Clearly, the Key Expander is a part of the goods included in the heading of 8471, HTSUSA, and is a part suitable for use solely with the machines of heading 8471. Therefore, the Key Expander is classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube."

HOLDING:

The Card-32 computer program cartridge, SMP-24 MIDI computer interface, Time Lock MIDI computer interface and Key-Expander computer port expansion device are all properly classifiable
under subheading 8473.30.40, HTSUSA, which provides for: "[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

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