United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0955821 - HQ 0955916 > HQ 0955873

Previous Ruling Next Ruling



HQ 955873


March 7, 1994

CLA-2 CO:R:C:M 955873 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.99.60

Mr. Arnold Buzzard
I.M. Systems, Inc.
15239 N. 75th Street, Suite 1001
Scottsdale, Arizona 85260

RE: ARINC 429 and 629 VMEbus I/O Computer Interface Boards; Communication Interface Module; Signal Converting Units; Automatic Data Processing ("ADP") Machine; Flight Simulation Testing and Maintenance ADP Interface; HQ 954494

Dear Mr. Buzzard:

This is in reply to your letters of November 11, 1993, and January 10, 1994, to the Area Director of Customs, New York Seaport, regarding the classification of the "ARINC 429 and 629 VMEbus I/O Computer Interface Boards," under the Harmonized Tariff Schedule of the United States (HTSUS). Your letters were forwarded to this office for reply.

FACTS:

The ARINC 429 and 629 VMEbus (Versa Modules/European) boards perform interfacing in the following forms of input/output ("I/O"): serial interface (RS-232), parallel interface, 1553 (military aircraft serial interface), analog interface (analog to digital, digital to analog), small computer system interface (SCSI for disk sub systems), Ethernet interface (802.3 networking), and fiber optics interface (FDDI networking). The ARINC 429 and 629 VMEbus interfaces (hereafter "Interfaces") are principally used to interface a freely programmable host computer automatic data processing machines ("ADP") with various components for airplane flight simulation, real-time flight control, and for extensive testing of computer controlled flight systems for maintenance needs.

ISSUE:

What is the classification of the ARINC 429 and 629 VMEbus interface boards designed for signal conversion between freely
programmable host ADPs and airplane flight simulation and control systems, and flight maintenance test equipment, under the HTSUS?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS 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...

You assert that the interfaces are classifiable as parts of ADP machines, under subheading 8473.30.10, HTSUS.

The Legal Notes to Section XVI state, in pertinent part, as follows:

2. Subject to note 1 to this section...parts of machines...are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85...are in all cases to be classified in their respective headings.

Therefore, if the interfaces are specifically classifiable in a heading of chapter 84 or chapter 85, they would not be classifiable as parts of ADP machines.

The interfaces are prima facie classifiable under subheading 8471.99.00, HTSUS, as ADP control or adapter units.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), page 1299, define control and adapter units as follows:

(4) Control and adapter 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.

While the instant interfaces do effect the interconnection of a freely programmable host computer (Chapter 84, Legal Note 5(A) ADP machine), it is not principally with "other digital data processing machines, or to groups of input or output units...." The instant interfaces principally effect the interconnection of a central processing unit ("CPU") to flight simulation, test, and control systems (which are not classifiable as ADP units as specified by Chapter 84, Legal Note 5(A)).

However, the ENs also define another type of ADP unit, "Signal converting units," page 1300, as follows:

(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.

The instant interfaces perform the functions described in the EN above. Furthermore, these interfaces are incorporated into a mainframe ADP processor unit. Therefore, they are classifiable in subheading 8471.99.60, HTSUS, which provides for: "[a]utomatic data processing machines and units thereof: [o]ther: [o]ther: [o]ther: [u]nits suitable for physical incorporation into automatic data processing machines or units thereof."

For a similar ruling regarding the classification of an interface module which functioned as an I/O between ADP and non ADP machines, see HQ 954494, dated February 9, 1994.

HOLDING:

The "ARINC 429 and 629 VMEbus I/O Computer Interface Boards," are classifiable under subheading 8471.99.60, HTSUS, which provides for: "[a]utomatic data processing machines and units thereof: [o]ther: [o]ther: [o]ther: [u]nits suitable for physical incorporation into automatic data processing machines or units thereof." The rate of duty is Free.

Sincerely,


Previous Ruling Next Ruling

See also: