CLA-2 CO:R:C:M 088970 AJS
Mr. Haya Mizoguchi
Vice President
Bill White, Inc.
P.O. Box 90099
Long Beach, CA 90805-0099
RE: R/C flight simulation system; Subheading 8471.92.90;
Subheading 8524.90.40; dual joystick device; software disk;
instruction manual; Heading 8537; Chapter 84, note 5(B); General
Interpretative Rule 3(b).
Dear Mr. Mizoguchi:
Your letter of February 27, 1991, requesting the tariff
classification of the R/C flight simulation system has been
forwarded to this office for reply.
FACTS:
The subject system consists of a dual joystick device
dedicated for use with certain personal computers, a software
disk, and an instruction manual. The dual joystick device
contains an interface to a standard serial port including a
cable, and along with the software, allows the user to play
flight simulation games and to help radio control hobbyists to
develop their flying skills.
The joystick device is plugged into the serial port at the
back of a personal computer while the software disk is inserted
into the disk drive. The joystick device does not contain radio
transmission electronics and can only be used with the R/C flight
simulation system.
ISSUE:
Whether the subject system is properly classifiable within
heading 8471, Harmonized Tariff Schedule of the United States
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Annotated (HTSUSA), which provides for automatic data processing
(ADP) machines and units thereof; or classifiable within heading
8537, HTSUSA, which provides for "[b]oards, panels . . . and
other bases, equipped with two or more apparatus of heading 8535
or 8536, for electric control or the distribution of electricity
. . ."
LAW AND ANALYSIS:
Heading 8471, HTSUSA, provides for ADP machines and units
thereof. ADP machines may be in the form of systems consisting
of a variable number of separately-housed units. Chapter 84,
note 5(B). A unit is to be regarded as being a part of the
complete system if it meets all the following conditions:
(a) it is connectable to the central processing unit
(CPU) either directly or through one or more other
units;
(b) it is specifically designed as part of such a
system (it must, in particular, unless it is a
power supply unit, be able to accept or deliver
data in a form (code or signals) which can be used
by the system).
Such units presented separately are also to be
classified in heading 84.71.
The subject system satisfies this description of a unit. It is
connected to a standard serial port of an ADP machine by an
interface and a cable. It is also specifically designed to allow
the user to simulate flight on a ADP machine.
Subheading 8471.92, HTSUSA, provides for input units,
whether or not entered with the rest of a system and whether or
not containing storage units in the same housing. Input units
receive input data and convert it into signals which can be
processed by the ADP machine. Explanatory Note (EN) 84.71
(A)(2). The joystick device satisfies this description. It
receives input data from the joysticks and converts this data
into signals which are transmitted to the ADP machine for
processing into flight simulation data. More specifically, the
joystick device is provided for within subheading 8471.92.90,
HTSUSA, as an other input unit.
The subject instruction manual which accompanies the system
is also classifiable within subheading 8471.92.90, HTSUSA. The
subject system is a General Interpretative Rule 3 (b) set put for
retail sale. These sets are classifiable as if they consist of
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the component which gives them their essential character. In
this instance, the joystick device gives the system its essential
character and the manual merely facilitates the operation of the
device.
Heading 8524, HTSUSA, provides for records, tapes and other
recorded media for sound or other similarly recorded phenomena.
The subject software disk satisfies the terms of this heading.
More specifically, the disk is provided for within subheading
8524.90.40, HTSUSA, as other recorded media. The recorded media
of heading 8524 remain classified within this heading, whether or
not they are entered with the apparatus for which they are
intended. Therefore, the subject disk remains classified within
subheading 8524.90.40 despite the fact that it is entered with
the joystick device.
Heading 8537, HTSUSA, provides for boards, panels and other
bases equipped with two or more apparatus of heading 8535 or
8536 for electric control or the distribution of electricity.
The subject joystick device does not satisfy this description.
It is an ADP machine input device and not a device for electric
control or the distribution of electricity. Accordingly, the
subject joystick device is not properly classifiable within
heading 8537, HTSUSA.
HOLDING:
The subject joystick device and accompanying manual are
properly classified within subheading 8471.92.90, HTSUSA, which
provides for input units of ADP machines dutiable at the General
Column 1 rate of 3.7 percent ad valorem.
The accompanying software disk is properly classifiable
within subheading 8524.90.40, HTSUSA, which provides for recorded
media dutiable at the General Column 1 rate of 9.7 cents/m2 of
recording surface.
Sincerely,
John Durant, Director
Commercial Rulings Division