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HQ 961951




August 24, 1998

CLA-2 RR:CR:GC 961951 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.70.60

Ms. Arlien Casillas
Memtek Products, Inc.
10100 Pioneer Boulevard, Suite 110
Santa Fe Springs, CA 90670

RE: Reconsideration of NY B86798; CD-Recorder (Model CR-622)

Dear Ms. Casillas:

This is in response to your letter of June 2, 1998, to the Director, Customs National Commodity Specialist Division, New York, requesting reconsideration of NY B86798, issued to you on June 26, 1997, concerning the classification of a CD-Recorder under the Harmonized Tariff Schedule of the United States (HTSUS).

Pursuant to 625(c)(1), Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-82, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NY B86798 was published on July 22, 1998, in the CUSTOMS BULLETIN, Volume 32, Number 29. No comments were received in response to the notice.

FACTS:

The merchandise consists of a CD-Recorder (Model CR-622) which is designed for incorporation into a 5 1/4 inch, half-height empty drive bay of an automatic data processing (ADP) machine. As an ADP plug and play device supporting Windows 95 software, it stores, accesses, and re-writes information on CD disks. The CD-Recorder, which possesses data buffer memory of 1 MB, reads at 6X speed and writes/re-writes at 2X speed.

ISSUE:

Whether the CD-Recorder is classifiable under subheading 8471.70.60, HTSUS, as an other ADP storage unit, or under subheading 8520.90.00, HTSUS, as other sound recording apparatus, whether or not incorporating a sound reproducing device.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The HTSUS provisions under consideration are as follows:

8471 Automatic data processing machines and units thereof; *****:

8471.70 Storage units:

Other storage units:

8471.70.60 Not assembled in cabinets for placing on a table, desk, wall, floor or similar place.

8520 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device:

8520.90.00 Other.

Based upon the information submitted, in NY B86798, dated June 26, 1997, Customs held the CD-Recorder to be classifiable in heading 8520, HTSUS, specifically under subheading 8520.90.00, HTSUS.

You claim that the CD-Recorder is an ADP unit classifiable in heading 8471, HTSUS. Chapter 84, notes 5(B) and (D), HTSUS, state:

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all the following conditions:

(a) It is of a kind solely or principally used in an automatic data processing system;

(b) It is connectable to the central processing unit either directly or through one or more other units; and

(c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

(D) Printers, keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (B)(b) and (B)(c) above, are in all cases to be classified as units of heading 8471 (emphasis supplied).

Based upon the additional literature now provided, we agree with you that the CD-Recorder meets the terms of an ADP unit as described in chapter 84, note 5(B), HTSUS. As it is designed for incorporation into an empty drive bay of an ADP machine, it is solely or principally used in an ADP system; it is connectable to a central processing unit (CPU); and it is able to accept or deliver data in a form which can be used by an ADP system.

It is also our understanding that the CD-Recorder is principally used for ADP disk storage. Therefore, because the CD-Recorder is an ADP disk storage unit, in accordance with chapter 84, note 5(D), HTSUS, it is to be classifiable in heading 8471, HTSUS, regardless of whether it is described in heading 8520, HTSUS. Specifically, the CD-Recorder is classifiable under subheading 8471.70.60, HTSUS.

HOLDING:

The CD-Recorder is classifiable under subheading 8471.70.60, HTSUS, as an other ADP storage unit.

NY B86798 is modified to reflect the reasoning herein. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs regulations [19 CFR 177.10(c)(1)].

Sincerely,

John Durant, Director
Commercial Rulings Division

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