CLA-2 CO:R:C:G 085226 TLS
Richard M. Belanger, Esq.
Powell, Goldstein, Frazer & Murphy
Sixth Floor
1001 Pennsylvania Avenue, N.W.
Washington, D.C. 20004
RE: Protocol Interface Controller and a second subassembly
Dear Mr. Belanger:
You request a ruling on the proper classification of two
subassemblies under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), that will be incorporated into the
Pixelmaster color jet printer. Your letter dated July 25, 1989
has been submitted to this office for a reply.
FACTS:
The two components submitted for classification include a
Protocol Interface Controller (PIC) and a unit that contains all
of the other major elements of the printer. The PIC consists of
a control board, a memory board, and an interface board,
contained within a metal box with interface connectors to
connect the printer to a computer system. The principal part of
the PIC is the control board, which contains the main processor,
a Motorola 68000, a custom VLSI data control chip, memory, a
serial interface and a parallel interface, six eproms, and
control logic and print engine interface electronics. The
principal function of the PIC is to direct and regulate the
operation of the printer by transmitting information from the
computer to the print engine and instructing the print engines
what to print and how to print it.
The second subassembly contains all of the major elements
that are not found in the controller. It includes a power
supply, a print engine, a control panel, a print head assembly, a
head tending subassembly, an ink feed subassembly, and a paper
stacker subassembly. There is no dispute that this is a printer
output unit that is classified under HTSUSA subheading 8471.92.
ISSUE:
Under which of the following subheadings of HTSUSA heading
8471 is the Protocol Interface Controller properly classifiable:
8471.99.60, HTSUSA, covering other units suitable for physical
incorporation into automatic data processing machines or units
thereof;
8471.99.15, HTSUSA, covering control or adapter units.
Under which of the following subheadings of 8471 is the
second subassembly properly classifiable:
8471.92.65, HTSUSA, covering assembled printer units
incorporating at least the media transport, control, and print
mechanisms;
8471.92.70, HTSUSA, covering printing units other than those of
subheading 8471.92.65.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. The PIC is
a unit that effects interconnection of the central processing
unit (CPU) to other digital processing machines, or to groups of
input or output units. In this case, the interconnection is
between the CPU and second subassembly, which is an output unit.
The Explanatory Notes (EN) offer additional guidance here. Under
EN 84.71(I)(D)(4), control and adapter units are described as
machines that effect interconnection of the central processing
unit to other digital data processing machines, or to groups of
input or output units. The PIC fits this description and as a
result is properly classifiable under subheading 8471.99.15.
The second subassembly is not a complete printer output unit
as it is presented for classification. It does not have a
controller board, which is usually a part of a complete printer
unit. The controller board needed for this unit will be provided
when the PIC is connected to it. Subheading 8471.92.65
specifically calls for "assembled units." This subassembly
cannot be considered assembled because it lacks an essential
component that would make it a complete unit. Therefore, it is
properly classifiable under subheading 8471.92.70.
HOLDING:
The Protocol Interface Controller is classified under
subheading 8471.99.15, HTSUSA, as a control unit.
The second subassembly unit is classified under subheading
8471.92.70, HTSUSA, as a printer unit other than that which is
assembled.
Sincerely,
John Durant, Director
Commercial Rulings Division