CLA-2 CO:R:C:M 953712 DWS
Mr. Christopher S. Hinshaw
Accounting Assistant
Rhino Sales Company
101 North Alloy Drive
Fenton, MI 48430
RE: Modification of NY 878069; Industrial Node Chassis; NY 877073;
8517.90.80
Dear Mr. Hinshaw:
This is in response to your letter of September 20, 1992, to
the Area Director of Customs, New York Seaport, requesting
reconsideration of NY 878069, dated September 24, 1992, concerning
the classification of industrial node chassis under the Harmonized
Tariff Schedule of the United States (HTSUS). Your letter was
referred to Customs Headquarters for consideration and preparation
of a response.
FACTS:
The merchandise consists of an industrial node chassis (model
no. MCH-211). The PVC coated steel chassis is a 15 inch case for
housing computer components, and is comprised of a 6 slot passive
backplane, a 100 Watt power supply, a cooling and dust fan, and a
rugged housing for one disk drive. The chassis is used on a
desktop computer.
In NY 878069, the Area Director of Customs advised you of the
tariff classification of several articles of merchandise, among
them the subject industrial node chassis.
ISSUE:
Whether the industrial node chassis is classifiable under
8517, HTSUS, as a part of telegraphic apparatus, or under heading
8473, HTSUS, as a part or accessory of an automatic data processing
machine or a unit thereof?
2
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In NY 878069, the chassis was held to be classifiable under
subheading 8517.90.80, HTSUS, which provides for: "[e]lectrical
apparatus for line telephony or telegraphy, including such
apparatus for carrier-current line systems; parts thereof: [p]arts:
[o]f telegraphic apparatus: [o]ther."
Upon review, it is apparent that the subject chassis is not
a telegraphic component. Therefore, the chassis is not described
as a part of telegraphic apparatus and is precluded from
classification under heading 8517, HTSUS.
In NY 877073, dated August 7, 1992, a similar industrial
chassis (model no. MCH-200) which was a 19 inch steel case for
housing computer components comprised of a 12 slot passive
backplane, a 200 Watt power supply, a cooling and dust fan, and
rugged brackets for up to 3 disk drives, was held to be
classifiable under subheading 8473.30.40, HTSUS, which provides
for: "[p]arts and accessories of the machines of heading 8471:
[n]ot incorporating a cathode ray tube."
The primary differences between the two models is that model
no. MCH-200 is a larger model and is of a rack mount type. Model
no. MCH-211 is smaller and is a desktop model. Other than those
differences, the models are very similar.
Consequently, based upon our review and the holding under NY
877073, the subject chassis is classifiable under subheading
8473.30.40, HTSUS.
HOLDING:
The industrial node chassis is classifiable under subheading
8473.30.40, HTSUS, which provides for: "[p]arts and accessories of
the machines of heading 8471: [n]ot incorporating a cathode ray
tube." Goods classifiable under this provision receive duty free
treatment.
EFFECT ON OTHER RULINGS:
NY 878069 is modified in part, pursuant to section
177.9(d)(1), Customs Regulations [19 CFR 177.9(d)(1)], to reflect
the reasoning in this ruling.
Sincerely,
John Durant, Director