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HQ 951567


November 17, 1992

CLA-2 CO:R:C:M 951567 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.40

Area Director
U.S. Customs Service
J.F.K. Airport
Building 178
Jamaica, New York 11430

RE: Protest No. 1001-9X-XXXXXX; Chung Wa Electronics; Active Delay Lines; Kappa Networks, Inc.; Parts of ADP Machines; HQ 087956; HQ 951229

Dear Area Director:

This is our response to Protest Number 1001-9X-XXXXXXX, dated October 16, 1991, and Application for Further Review, regarding the classification of active delay lines, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The imported merchandise consists of "active delay lines." They are designed to delay the transmission of a signal. They typically consist of a ladder network of discrete inductors and capacitors on a printed circuit board. The importer states that active delay lines differ from lumped constant delay lines only in that the active delay lines have a hex buffer.

ISSUE:

What is the classification of active delay lines, under the Harmonized Tariff Schedule of the United States (HTSUS)? Are they classifiable as claimed under subheading 8473.30.40, HTSUS, which provides for parts of ADP machines, or under subheading 8548.00.00, HTSUS, which provides for electrical parts of machinery or apparatus, not specified or included elsewhere in chapter 85?

LAW AND ANALYSIS:

In HQ 951229, dated June 23, 1992, we held that lumped constant delay lines were classifiable in item 676.54, TSUS, which provides for parts of ADP machines.

In HQ 087956, dated January 8, 1991, we held that lumped constant delay lines ("passive delay lines") were classifiable under subheading 8473.30.40, HTSUS, which provides for parts of ADP machines.

The importer asserts that the only difference between the instant "active delay lines" and the previously ruled upon "passive delay lines" is that the instant active delay lines have a hex buffer. The Computer Glossary, Alan Freedman (1989), defines "Hex" as follows: "Hexadecimal (Hex) is a numbering system that uses 16 digits (hex=6, decimal=10). Hexadecimal is a shorthand method for representing binary numbers. Each four bits (half byte) is converted into a single hexadecimal digit."

Furthermore, the importer asserts that the instant active delay lines are even more dedicated to ADP functions because they are only useable for digital applications. We agree.

Therefore, the instant active delay lines are classifiable in subheading 8473.30.40, HTSUS, which provides for: "[p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 8469 to 8472: [p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube."

HOLDING:

The instant Kappa Networks, Inc., active delay lines are classifiable in subheading 8473.30.40, HTSUS, which provides for: "[p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 8469 to 8472: [p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube."

The protest should be allowed in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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