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HQ 086624


May 4, 1990

CLA-2 CO:R:C:G 086624 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8523.20.00

District Director Of Customs
511 N.W. Broadway
Federal Building
Portland, OR 97209

RE: Protest No. 2904-9-000118; Coated Hard Disks for Computer Hard Drive

Dear Sir,

This Protest was filed against your liquidation dated July 28, 1989, in which you classified certain coated hard discs in 8523.20.00, HTSUSA. The discs were entered on April 1, 1989, Entry Number 004-0318395-7.

FACTS:

The merchandise consists of magnetic surface coated hard disks for computer hard disk drives. The disks were liquidated as prepared unrecorded media in subheading 8523.20.00. The importer claims that the disks should be classified as parts of data processing units in subheading 8473.30.40, because the disks are essential parts of the disc enclosure which is a part of the disk drive, and the disks are unusable outside of a disc drive enclosure. The importer also cites HQ Ruling 083115 (5/18/89) in support of the Protest.

ISSUE:

Are the coated hard disks classified as prepared unrecorded media in subheading 8523.20.00, or as parts of data processing units in 8473.30.40?

LAW AND ANALYSIS:

Heading 8523 describes "[p]repared unrecorded media for sound recording or similar recording of other phenomena...". Subheading 8523.20.00 specifically describes magnetic discs. The Explanatory Notes to Heading 8523, p. 1372 provide that Heading 8523 covers media used for recording "...data for machines of
headings 84.69 to 84.72..."(Heading 8471 covers automatic data processing machines).

The classification of articles described by Heading 8523 is not controlled by the fact that they may be an essential part of another article or that they are unusable outside of that other article. Section XVI Note 2(a) provides in pertinent part that "...[p]arts which are goods included in any of the headings of Chapters 84 and 85...are in all cases to be classified in their respective headings". The coated hard discs under consideration are described eo nomine by Heading 8523 and are thus classified in subheading 8523.20.00, HTSUSA. Further, Chapter 85 Note 6 provides that "...media of heading 85.23 or 85.24 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended."

HQ Ruling 083115 (5/18/89) is inapposite. HQ Ruling 083115 determined the classification of the protective coverings ("clamshells") for certain floppy discs. Unlike the hard disks under consideration, the articles in HQ Ruling 083115 did not include the actual recording media and were thus not subject to Chapter 85 Note 6. Since the "clamshells" were not specifically described by any heading, Section XVI Note 2(a) was inapplicable; the articles were only described by Heading 8473 as parts of data processing units and were thus classified there under Section XVI Note 2(b).

HOLDING:

The coated hard disks are classified in 8523.20.00, HTSUSA. The Protest should be denied in full.

A copy of this decision should be attached to the Form 19 Notice of Action.

Sincerely,


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