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NY N005697





February 16, 2007

CLA-2-90:RR:NC:N1:105

CATEGORY: CLASSIFICATION

TARIFF NO.: 9031.90.9095

Ms. Karen Aulbach
BMW of North America, LLC
P.O. Box 1227
Westwood, NJ 07675

RE: The tariff classification of a BMW ISIS from Germany

Dear Ms. Aulbach:

In your letters dated December 7, 2006 and January 19, 2007, you requested a tariff classification ruling. No sample was submitted.

Per the Data Sheet you supplied, “The Integrated Service Information Server is a measuring tool for car diagnostics in BMW workshops. It is the main component in the diagnostic system for controlling the workshop processes, collecting and storing data from the attached diagnostic devices. Therefore, it contains some redundant subsystems which make it resistant to many kinds of faults, e.g. electrical power outage, server malfunction. All components of the Integrated Service Information Server are built in a rack, which is either fan cooled or air conditioned. The Integrated Service Information Server consists of two PRIMERGY RX300 S3 servers, a Pulsar M 3000 uninterruptible power supply and a Procurve 1800-24G local area network switch. It is delivered with all components preassembled.”

Per your 12-7 letter, the diagnostic devices, which will presumably be attached to the automobile, will be in later shipments.

Regarding your claim of classification in HTSUS 8471 and 8473, this item is not freely programmable, does not perform arithmetical computation and cannot be modified and executed without human intervention. Thus, it is excluded from classification in 8471 by Note 5A to Chapter 84. This is not a backup storage device nor is it an ADP unit per Note 5C to Chapter 84. It is a machine not a part under 8473. It is doing a function of measuring for car diagnostics and is excluded from 8471 by Note 5(E) to Chapter 84. It is doing a function other than data processing.

Although the ISIS clearly cannot perform vehicle diagnostics without the diagnostic devices, it is not excluded from HTSUS Chapter 90 by its Note 2-a nor by HTSUS Additional US Rule of Interpretation 1-c, since, with HTSUS 8471 and 8473 excluded, no one heading describes all its nonsubordinate functions, noting CAFC 00-1263 and it is not, in itself, described by a specific heading.

The applicable subheading for the ISIS will be 9031.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" parts and accessories of non-"optical" measuring or checking instruments, appliances, and machines, not specified or included elsewhere in Chapter 90. The rate of duty will be 1.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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