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 > 1998 NY Rulings > NY B83394 - NY B83565 > NY B83534

Previous Ruling Next Ruling
NY B83534




April 24, 1997

CLA-2-85:RR:NC:1: 112 B83534

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.90.7580

Ms. Maureen D. Pearson
Katten Muchin & Zavis
525 West Monroe Street
Chicago, IL 60661-3693

RE: The tariff classification of expansion cartridges from China

Dear Ms. Pearson:

In your letter dated March 21, 1997, on behalf of VTech Industries, Inc., you requested a tariff classification ruling.

As indicated by the submitted sample, an expansion cartridge consists of a monolithic digital integrated circuit in the form of a chip, a capacitor, connectors, and a printed circuit board, assembled together and contained in a plastic housing. These cartridges are read-only memory and are used in various electronic learning aids imported by VTech.

The applicable subheading for the expansion cartridges will be 8543.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.1 percent ad valorem.

In your request, you express the opinion that these expansion cartridges are properly classifiable under subheading 8542.12.00, the provision for cards incorporating electronic integrated circuits ("smart" cards). As indicated above, these cartridges are an assembly of several components. Since Explanatory Note 85.42 contains exclusionary language with respect to assemblies, classification under subheading 8542.12.00 is precluded.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680.

Sincerely,

Robert Swierupski
Chief, Metals and Machinery Branch

Previous Ruling Next Ruling

See also: