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HQ 952034

June 25, 1992

CLA-2 CO:R:C:M 952034 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.40; 8536.69.00

Mr. Jerome Schraub
Mi-Tu Instructional Services, Inc.
P.O. Box 346, Alden Manor Branch
Floral Park, NY 11003

RE: Tape Drive Storage Components; Disk Drive Controller Components; Explanatory Note 85.36(III)(B); Section XVI, Note 2(a)

Dear Mr. Schraub:

This is in response to your letter of May 26, 1992, on behalf of Storage Technology Corporation, concerning the classification of tape drive storage components and disk drive controller components under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of tape drive storage components and disk drive controller components. Part number 10410467 is used as a metallic housing to reduce electronic magnetic interface noises in a storage peripheral device. Part numbers 10410472 and 10410473 are mounted onto the frame of a tape drive storage device, and serve as a transition interface between a bus-tag cable and a tape drive controller card cage. Part numbers 10410461 and 10410462 are mounted onto the frame of a disk drive controller and serve as a transition interface between a bus-tag cable and a controller card cage.

ISSUE:

What is the proper classification of the subject components under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.
It is claimed that all of the components are classifiable under subheading 8473.30.00, HTSUS, which provides for: "[p]arts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: [p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube."

We agree that part number 10410467, as it is not classifiable elsewhere in the HTSUS, is classifiable under subheading 8473.30.00, HTSUS. However, we do not agree with the claimed classification of the remainder of the components.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.36(III)(B) (p.1390), HTSUS, states:

(B) Other connectors, terminals, terminal strips, etc. These include small squares of insulating material fitted with electrical connectors (dominoes), terminals which are metal parts intended for the reception of conductors, and small metal parts designed to be fitted on the end of electrical wiring to facilitate electrical connection (spade terminals, crocodile clips, etc.)

Based upon the description in Explanatory Note 85.36(III)(B), HTSUS, part numbers 10410472, 10410473, 10410461, and 10410462 are classifiable under subheading 8536.69.00, HTSUS, which provides for: "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1,000 V: [l]amp-holders, plugs and sockets: [o]ther."

Section XVI, note 2(a), HTSUS, states that:

[p]arts 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.

Because it is our position that all of the components, except for part number 10410467, are specifically classifiable under subheading 8536.69.00, HTSUS, then, under section XVI, note 2(a), HTSUS, they are precluded from classification under subheading 8473.30.40, HTSUS.

HOLDING:

Part number 10410467 is classifiable under subheading 8473.30.40, HTSUS. Goods classifiable under this subheading receive duty free treatment. Part numbers 10410472, 10410473, 10410461, 10410462 are classifiable under subheading 8536.69.00, HTSUS. The general, column one rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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