NY 862516 - The tariff classification of a Model MTC491 Magnetic Tape Controller from Japan. - United States International Trade Commision Rulings

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NY 862516

April 23, 1991

CLA-2-84:S:N:N1:110 862516

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.99.1500; 8473.30.4000; 8471.99.3000; 8524.90.4080

Mr. Kenneth G. Weigel
Baker & Hostetler
Washington Square, Suite 1100
1050 Connecticut Avenue, N.W.
Washington, D.C. 20036

RE: The tariff classification of a Model MTC491 Magnetic Tape Controller from Japan.

Dear Mr. Weigel:

In your letter dated April 17, 1991, on behalf of Hitachi Computer Products (America), you requested a tariff classification ruling.

The merchandise under consideration consists of Model MTC491 magnetic tape controller which is a major component of the MT490 magnetic tape subsystem. A magnetic tape subsystem is primarily used as a backup system for magnetic disk units that enable large storage capacity and use fixed disks. Conventional magnetic tape subsystems consist of a magnetic tape controller (MTC) and magnetic tape units (MTUs).

The MTC491 is a controller that basically performs as the interface between the tape storage unit and the CPU, and performs principally data transfer functions. The shipments of these controllers will be in three stages: Stage 1- a complete and assembled unit; Stages 2 and 3- as parts and subassemblies which will be assembled in the United States. The "L" group components are basically large parts such as frames, covers and door assemblies. The "M" group will consist of six printed circuit boards in Stage 2, the back panel PCB, the switching power supply assembly, and 5 inch floppy disks. The "S" parts consist of smaller parts that are used for making the subassemblies.

In Stage 2, the L, M, and S parts will normally be shipped together in one shipment, and basically represent about 93 percent of the components of a finished MTC491 controller. Noting General Rule of Interpretation 2 (a) to the HTSUS, these shipments constitute an unfinished and unassembled control unit in its imported condition. At times however, the L and M components and the S parts will be shipped separately. The S parts when imported separately, will be classified under their respective GRI-1 provisions. The M group of components, which includes various types of printed circuit boards, a switching power supply, and floppy disks, will be classified as parts of automatic data processing machines and units therefore, with the exception of the power supply and floppy disks. The L group of subassemblies, when separately shipped, appear to be dedicated components of the controller (primarily frames and covers), and thus classifiable as parts of ADP machines and units thereof.

The applicable subheading for the complete MTC491 controller and unassembled shipment consisting of L, M, and S components, with the exception of the software disks, will be 8471.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other control and adapter units. The rate of duty will be free.

The applicable subheading for the software disks will be 8524.90.4080, HTS, which provides for other recorded media. The rate of duty will be 9.7 cents per square meter of recording surface.

The applicable subheading for the "L" components and the "M" components when separately shipped, with the exception of the power supply assembly and software disks, 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.

The applicable subheading for the power supply assembly will be 8471.99.3000, HTS, which provides for power supplies. The rate of duty will be 3 percent ad valorem.

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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