CLA-2 CO:R:C:G 086624 CMS
District Director Of Customs
511 N.W. Broadway
Federal Building
Portland, OR 97209
RE: Protest No. 2904-9-000118; Coated Hard Disks
for Computer Hard Drive
Dear Sir,
This Protest was filed against your liquidation dated July
28, 1989, in which you classified certain coated hard discs
in 8523.20.00, HTSUSA. The discs were entered on April 1, 1989,
Entry Number 004-0318395-7.
FACTS:
The merchandise consists of magnetic surface coated hard
disks for computer hard disk drives. The disks were liquidated
as prepared unrecorded media in subheading 8523.20.00. The
importer claims that the disks should be classified as parts of
data processing units in subheading 8473.30.40, because the disks
are essential parts of the disc enclosure which is a part of the
disk drive, and the disks are unusable outside of a disc drive
enclosure. The importer also cites HQ Ruling 083115 (5/18/89) in
support of the Protest.
ISSUE:
Are the coated hard disks classified as prepared unrecorded
media in subheading 8523.20.00, or as parts of data processing
units in 8473.30.40?
LAW AND ANALYSIS:
Heading 8523 describes "[p]repared unrecorded media for
sound recording or similar recording of other phenomena...".
Subheading 8523.20.00 specifically describes magnetic discs. The
Explanatory Notes to Heading 8523, p. 1372 provide that Heading
8523 covers media used for recording "...data for machines of
-2-
headings 84.69 to 84.72..."(Heading 8471 covers automatic data
processing machines).
The classification of articles described by Heading 8523 is
not controlled by the fact that they may be an essential part of
another article or that they are unusable outside of that other
article. Section XVI Note 2(a) provides in pertinent part that
"...[p]arts which are goods included in any of the headings of
Chapters 84 and 85...are in all cases to be classified in their
respective headings". The coated hard discs under consideration
are described eo nomine by Heading 8523 and are thus classified
in subheading 8523.20.00, HTSUSA. Further, Chapter 85 Note 6
provides that "...media of heading 85.23 or 85.24 remain
classified in those headings, whether or not they are presented
with the apparatus for which they are intended."
HQ Ruling 083115 (5/18/89) is inapposite. HQ Ruling 083115
determined the classification of the protective coverings
("clamshells") for certain floppy discs. Unlike the hard disks
under consideration, the articles in HQ Ruling 083115 did not
include the actual recording media and were thus not subject to
Chapter 85 Note 6. Since the "clamshells" were not specifically
described by any heading, Section XVI Note 2(a) was inapplicable;
the articles were only described by Heading 8473 as parts of data
processing units and were thus classified there under Section
XVI Note 2(b).
HOLDING:
The coated hard disks are classified in 8523.20.00, HTSUSA.
The Protest should be denied in full.
A copy of this decision should be attached to the Form 19
Notice of Action.
Sincerely,
Jerry Laderberg
Acting Director
Commercial Rulings Division