NY 0874903 - The tariff classification of M30 and M40 data processing machines, Power-Frame super servers (models 30 and 40), and cabled cabinet from Japan. - United States International Trade Commision Rulings

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NY 874903
June 8, 1992

CLA-2-84:S:N:N1:110 874903

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.91.0090; 8473.30.4000

Mr. Philip O. Savoie
Tricord Systems, Inc.
3750 Annapolis Lane
Plymouth, MN 55447-5438

RE: The tariff classification of M30 and M40 data processing machines, Power-Frame super servers (models 30 and 40), and cabled cabinet from Japan.

Dear Mr. Savoie:

In your letter dated May 27, 1992, you requested a tariff classification ruling.

The merchandise under consideration involves the M30 and M40 family of data processing machines, the Tricord Power-Frame super-servers, and a cabled cabinet that is part of a computer system.

The M30 and M40 are designed to be the central processing unit (CPU) for the Power-frame family of super-servers. The M30 and M40 are imported in their own cabinet/housing, and contain within that housing a motherboard with CPU, main memory and a floppy disk storage unit. Noting Legal Note 5 (A) (a) to Chapter 84 of HTS, these processing units have the ability to store a processing program, are freely programmable, perform arithmetical computations, and can execute, without human intervention, a processing program which requires them to modify their execution, by logical decisions during the processing run.

The Tricord Power-Frame super-server models 30 and 40 are basically high level computers that process and manage data for networks of other computers. These units are powered by an Intel 486 processor that provides 20 MIPS of computing power. Packaged in a tower cabinet, the unit incorporates not only the M30 or M40 processor units, but also hard disk drives (385 Mbytes to 8 Gbytes), additional floppy drives, additional main memory, magnetic tape backup system, a 2nd power supply, and network hardware and software. These super-servers have a common multiprocessor architecture, support single and multiprocessor versions of Microsoft OS/2, Novel Netware 386, etc., and incorporate high-performance EISA SCSI controller standards. Although these super-servers do perform some communications functions by moving data from one point to another, their principal function appears to be for data processing and database serving.
The cabled cabinet is part of a computer system and is constructed of sheet metal. The cabinet is basically a sub- assembly since it also incorporates a power supply with cabling, a floppy disk drive, and printed circuit board, all physically attached. The dimensions of the cabinet are either 27" x 10" x 25" or 30" x 20" x 27", and after importation will have added such other components as a CPU board, main memory, input/output processor board, and disk drives, to create a complete data processing machine. The cabinet housing for this subassembly appears to dictate the essential character of this cabled cabinet.

The applicable subheading for the M30 and M40 processor units and PowerFrame super-server models M30 and M40 will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units, whether or not entered with the rest of a system, which may contain in the same housing one or two of the following types of units: storage units, input units, output units. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the computer cabled cabinet 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

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