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HQ 952443




November 19, 1992

CLA-2 CO:R:C:M 952443 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.91.00, 8471.92.20
8471.92.90, 8471.92.40
8471.92.65, 8471.93.60
9403.10.00, 8524.23.20
8523.13.00, 4901.99.00

John A. Bessich, Esq.
Gibney, Anthony & Flaherty
665 Fifth Avenue
New York, NY 10022-5305

RE: Automatic Data Processing Units; Workstation; Central Processing Unit; Keyboard; Mouse; Monitor; Printer; Software Cartridges; Stand; Table; Furniture; Installation Guides

Dear Mr. Bessich:

This is in response to your request dated July 15, 1992, on behalf of GE Medical Systems, General Electric Company, for a classification ruling on certain workstation components under the Harmonized Tariff Schedule of the United States (HTSUS). The matter was referred by the Regional Commissioner of Customs, New York, to Customs Headquarters for a reply.

FACTS:

The merchandise consists of certain workstation components identified under catalog numbers B7855AC and B7856MA. The components include a (1) digital computer rack with freely programmable central processing unit, (2) keyboard, (3) mouse, (4) color and monochrome cathode ray tube monitors, (5) laser printer, (6) magnetic tape drive unit, (7) workstation table, (8) printer stand, (9) computer side table, (10) system set up software on tape cartridges, (11) 3D software on tape cartridges, (12) unrecorded magnetic tape, (13) installation guides, (14) electrical cables, (15) 8-pen color plotter and (16) digitizer tablet assembly.

The printer is a Hewlett-Packard Laser jet III printer. The magnetic tape drive unit is a horizontally mounted 0.5 inch, 9 track magnetic tape unit interfaced with the computer rack for
the loading of data stored on tape. The installation guides are packaged with the components with which they are used, except for the main system manual which is packaged separately. The cables are packaged with the components with which they are used, and many cables are actually attached to the components. Any application specific programs are entered stored on the magnetic tapes.

As you were informed, we are unable to provide a classification ruling on the digitizer tablet assembly and pen plotter, due to the lack of sufficient information being provided regarding these products. You stated that the requested information would be provided to enable us to open a file and issue a classification ruling on these products.

ISSUE:

What is the proper classification of the merchandise under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW AND ANALYSIS:

The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 8471 in part describes automatic data processing machines and units thereof. Subheading 8471.91.00 describes digital processing units whether or not entered with the rest of a system, which may contain other types of units in the same housing. The digital computer rack is classified in subheading 8471.91.00, HTSUS.

Subheading 8471.92.20 describes keyboards. The keyboard is classified in subheading 8471.92.20, HTSUS.

Subheading 8471.92.90 describes other input or output units. The mouse is classified in subheading 8471.92.90, HTSUS.

Subheading 8471.92.40 describes display monitors with cathode ray tubes. The monochrome and color monitors are classified in subheading 8471.92.40, HTSUS.

Subheading 8471.92.65 describes computer printers incorporating at least the media transport, control and print mechanisms. The laser printer is classified in subheading 8471.92.65, HTSUS.

Subheading 8471.93.60 describes other magnetic disc drive storage units, whether or not entered with the rest of a system. The magnetic tape drive unit is classified in subheading 8471.93.60, HTSUS.

Heading 9403 describes other furniture and parts thereof. Subheading 9403.10.00 describes metal furniture of a kind used in offices. The workstation table, printer stand and computer side table are classified in subheading 9403.10.00, HTSUS.

Heading 8524 describes tapes and other recorded media for sound or other similarly recorded phenomenon. The harmonized Commodity Description and Coding System Explanatory Notes to Heading 8524, p. 1373, provide that the heading covers recorded tapes for the machines of Heading 8471, Subheading 8524.23.20 describes recorded magnetic tapes, not of video tape recordings, of a width exceeding 6.5 mm. The system set up and 3D software tapes are classified in subheading 8524.23.20, HTSUS.

The blank magnetic tapes are classified as unrecorded media in subheading 8523.13.00, HTSUS.

The installation guides are classified in the subheadings in which the components with which guides are packaged are classified. The main system manual which is not packaged with a particular component is classified as printed matter in subheading 4901.99.00, HTSUS.

The electrical cables are classified in the subheadings in which the components which the components with which the cables are packaged are classified.

With the exception of the cables and most of the installation guides which are always entered with certain components, the classifications stated above are applicable to the products whether or not they are entered separately or together.

HOLDING:

The digital computer rack is classified in subheading 8471.91.00, HTSUS, currently subject to a Column 1 general rate of duty of 3.9%, ad valorem.

The keyboard is classified in subheading 8471.92.20, HTSUS, currently subject to a Column 1 general free rate of duty.

The mouse is classified in subheading 8471.92.90, HTSUS, currently subject to a
Column 1 general rate of duty of 3.7%, ad valorem.

The monochrome and color monitors are classified in subheading 8471.92.40, HTSUS, currently subject to a column 1 general rate of duty of 3.7%, ad valorem.

The laser printer is classified in subheading 8471.92.65, HTSUS, subject to a Column 1 general rate of duty of 3.7%, ad valorem.

The magnetic tape drive unit is classified in subheading 8471.93.60, HTSUS, currently subject to a Column 1 general rate of duty of 3.7%, ad valorem.

The workstation table, printer stand and computer side table are classified in subheading 9403.10.00, HTSUS, currently subject to a Column 1 general rate of duty of 4%, ad valorem.

The system set up and 3D software tapes are classified in subheading 8524.23.20, currently subject to a Column 1 general rate of duty of 9.7 cents per square meter of recording surface.

The blank magnetic tapes are classified as unrecorded media un subheading 8523.13.00, HTSUS, currently subject to a Column 1 general rate of duty of 4.2%, ad valorem.

The installation guides are classified in the subheadings in which the components with which the guides are packaged are classified. The main system manual which is not packaged with a particular component is classified as printed matter in subheading 4901.99.00, HTSUS, currently subject to a Column 1 general free rate of duty.

The electrical cables are classified in the subheadings in which the components with which the cables are packaged are classified.

Sincerely,

John Durant, Director
Commercial Rulings Division

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