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HQ 089555


September 5, 1991

CLA-2 CO:R:C:M 089555 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.99.90; 9027.20.40

Alan Litwin
F.W. Myers & Co., Inc.
55 Oriskany Drive
Tonawanda, New York 14150

RE: Instruments and Apparatus for Physical or Chemical Analysis; Automatic Data Processing Machine (ADP); Control and Adapter Units; Signal Converters

Dear Mr. Litwin:

This is in reply to your letter of May 9, 1991, on behalf of Merlan Scientific Limited, requesting classification of computer interfaces, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

Merlan Scientific Limited, is prospectively importing the following computer/sensor interfaces: CHAMP, CHAMP II, SUPER CHAMP, CHAMP/PT2000, and Data Pro 1200.

The following descriptive information was provided regarding each article:

CHAMP Multi-purpose laboratory interface. For IBM compatible and Apple II computers. Accessory sensors are available. Intended primarily for high school use. Contains two analog/digital converters (A/D converters), and has 8 bit resolution.

CHAMP II Same as CHAMP, but intended for use with IBM compatible and Apple Macintosh computers. Intended primarily for college use.

SuperCHAMP Same as CHAMP, but intended for use with IBM compatible and Apple Macintosh computers. Intended primarily for college use. Contains a 68000 16 bit CPU, and two A/D converters.

CHAMP/PT2000 Exactly the same as CHAMP, but with modified inputs for taking input from large, multi-sensor consoles. For IBM compatible computers only. Intended primarily for high school and college use.

Data Pro 1200 Same as CHAMP, but intended for use with IBM compatible and Apple Macintosh computers. Intended for technology as well as science use at high school and college level. Contains a 68000 16 bit CPU, 16K RAM, two A/D converters and one D/A converter.

The subject computer/sensor interfaces act as an interface between accessory sensors and the automatic data processing unit ("ADP"). You state that each member of this family of interfacing products acts as a microcomputer accessory in educational science applications. Each is a combination of hardware and software: various sensors (e.g., temperature, oxygen, pH) are plugged into the interfacing hardware which is connected to the computer and controlled by the software. The collected data can be viewed, graphed, analyzed, and stored on the computer. The Interfaces require the use of a computer and cannot be used as stand alone items.

The Interfaces accept analog data from the sensors, convert that information to digital data, store the data in its cache memory until the ADP is ready to receive it, and then transmits the digital data to the ADP.

ISSUE:

What is the classification of computer/sensor interfaces, 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 interfaces are prima facie classifiable in the following headings:

9027 Instruments and apparatus for physical or chemical analysis...; parts and accessories thereof:

8471 Automatic data processing machines and units thereof:

8471.99.15 Other: Other: Control or adapter units

8471 Automatic data processing machines and units thereof:

8471.99.90 Other: Other: Other: Other

Heading 9027, HTSUSA, provides for: "Instruments and apparatus for physical or chemical analysis...; parts and accessories thereof." However, the interfaces are not instruments and apparatus for physical or chemical analysis themselves since they do not perform either function. Therefore, we must consider whether or not the interfaces could be classified as parts or accessories of chapter 90. The Legal Notes to chapter 90 state, in pertinent part:

2. Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85, or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings.

Therefore, if the interfaces are included in a heading in chapter 84, they are to be classified there.

Legal Note 5(B), chapter 84, delineates "units" of automatic data processing (ADP) systems. Legal Note 5(B) states:

Automatic data processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all of the following conditions:

(a) It is connectable to the central processing unit...

(b) It is specifically designed as part of such a system...

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), for heading 8471, page 1299, state:

(D) SEPARATELY PRESENTED UNITS

This heading also covers separately presented constituent units of data processing systems. Constituent units are those defined in Parts (A) and (B) above as being parts of a complete system.

Apart from central processing units and input and output units, examples of such units include:

(4) Control and adaptor units such as those to effect interconnection of the central processing unit to other digital data processing machines, or to groups of input or output units which may comprise visual display units, remote terminals, etc. (emphasis added).

However, the sensors cannot be considered "other digital data processing machine(s)" or a "group of input or output units." Therefore, since the interfaces are designed to interconnect the sensors and the CPU, they cannot be considered control or adapter units for an ADP system. See HQ 087902, dated January 14, 1991, regarding control and adapter units of ADP systems.

The interfaces function by accepting analog data from the sensors. Then, utilizing an analog/digital converter board, the interfaces convert the analog signals to the digital signals which can then be processed by the ADP machine.

The ENs, which provide for "Separately Presented Units" of ADP machines, page 1300, also include:

(5) Signal converting units. At input, these enable an external signal to be understood by the machine, while at output, they convert the output signals that result from the processing carried out by the machine into signals which can be used externally.

Clearly, the interfaces are signal converting units for input, which enable an external signal to be understood by an ADP machine. Therefore, it is Customs position that the interfaces are, in fact, "signal converting unit(s)" and are thus properly classifiable under subheading 8471.99.90, HTSUSA, which provides for: "Automatic data processing machines and units thereof: Other: Other: Other: Other."

See HQ 087077, dated March 27, 1991, which held that a similar analog/digital interface for an ADP machine was classifiable under subheading 8471.99.90, HTSUSA.

HOLDING:

The Merlan Scientific Limited, computer/sensor interfaces: CHAMP, CHAMP II, SUPER CHAMP, CHAMP/PT2000, and Data Pro 1200, are classifiable under subheading 8471.99.90, HTSUSA, which provides for: "Automatic data processing machines and units thereof: Other: Other: Other: Other." The rate of duty is 3.7% ad valorem. If the applicable regulations of the U.S.- Canada Free Trade Agreement are met, the rate of duty is Free.

Recorded media of heading 8524, HTSUSA, remains classifiable within that heading, whether or not it is entered with the apparatus for which it is intended. Therefore, the software for the above articles is classifiable under subheading 8524.90.40, HTSUSA, which provides for: "[r]ecords, tapes and other recorded media for sound or other similarly recorded phenomena...: [o]ther: [o]ther."

Sincerely,

John Durant, Director

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