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HQ 085240


November 8, 1989

CLA-2 CO:R:C:G 085240 AJS

CATEGORY: CLASSIFICATION

TARIFF NO: 8538.90.00; 8543.80.90

Ms. Christine Berghofer
Import/Export Manager
Hitachi America, Ltd.
50 Prospect Avenue
Tarrytown, N.Y. 10591-4698

RE: Programmable Support Device (PSD)

Dear Ms. Berghofer:

Your letter of July 13, 1989, requesting the tariff classification of the "PSE/Alpha" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for reply.

FACTS:

The PSE/Alpha is a portable programming support device that contains a 6800 microprocessor with a data word length of 16 bits and a memory capacity of 16 megabits. It is an input-output device that edits the operator input data and sends the data to the S10/Alpha Programmable Controller (APC). In addition, it displays the memory contents of the S10/APC. It is used solely with the S10/Alpha and operates only on fixed programs which cannot be modified by the user.

ISSUE:

Whether the article in question is classifiable within subheading 8538.90.00, HTSUSA, which provides for "[p]arts suitable for use solely or principally with the apparatus of heading . . . 8537: [o]ther."; or within subheading 8543.80.90, HTSUSA, which provides for "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter: . . . [o]ther machines and apparatus:

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.

Heading 8538, HTSUSA, provides for parts suitable for use solely or principally with the apparatus of heading 8537. The PSE/Alpha is a dedicated programming tool which is used solely with the S10/APC. It also operates only on a fixed program which cannot be modified by the user. In addition, programmable controllers such as the S10/APC are apparatus of heading 8537. Thus, the PSE/Alpha is classifiable within heading 8538 as a part used solely with a programmable controller and the S10/APC in particular. More specifically, it is provided for within subheading 8538.90.00, HTSUSA, as other parts used solely with the apparatus of heading 8537.

Heading 8543, HTSUSA, provides for electrical machines, having individual functions and not specified or included elsewhere. EN 85.43 states that this heading covers all electrical appliances and apparatus, not falling in any other heading of this chapter. As discussed previously, the PSE/Alpha is used solely with a machine of heading 8537 and therefore classifiable within heading 8538. In other words it falls within another heading of this chapter. Therefore, the article in question is excluded from coverage in heading 8543 based on the terms of the heading itself and the ENs.

HOLDING:

The PSE/Alpha is classifiable within subheading 8538.90.00, HTSUSA, as a part suitable for use solely with the apparatus of heading 8537, dutiable at 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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