CLA-2 CO:R:C:M 956208 MBR
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-Seven Broad Street
New York, N.Y. 10004
RE: "Multichoice Interface 9751" Automatic Data Processing Machine
Interface; ADP; Signal Converting Units; HQ 954494; HQ 955873
Dear Mr. Baskin:
This is in reply to your letter of April 7, 1994, on behalf
of Lego Systems, Inc., regarding the classification of the
"Multichoice Interface 9751," under the Harmonized Tariff Schedule
of the United States (HTSUS).
FACTS:
The "Multichoice Interface 9751" (hereafter "Interface") is
principally used to interface a freely programmable host Automatic
Data Processing ("ADP") machine with various sensors, motors, lamps
and sound elements, used with a "Lego Systems" set for educational
purposes.
The Interface measures approximately 8 3/4 inches long and is
roughly triangular in shape. Its angled front surface is 3 3/4
inches wide, the back is 2 9/16 inches wide, and the base is 3 9/16
inches wide. The housing consists of two molded grey plastic
pieces which are held together by four screws. The Interface is
powered by a transformer which connects to a socket on the back of
the Interface and is included with the device.
On the front of the Interface are seventeen connector ports
and a "Stop" button. Eight of the ports are designated "Input"
ports, and eight are designated "Output" ports. The remaining port
is a test port labelled "On."
To use the Interface, a Macintosh or MS-Dos based ADP must be
connected to the device through a standard 9 pin, RS-232 serial
port located on the rear of the article. The Interface cannot be
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used as a stand alone article. Additionally, separately sold,
proprietary Lego Dacta Control Lab software must be loaded on the
ADP machine being employed.
Using Lego manufactured components, students or other users
can build model robots, dynamometers, bridges, etc., which contain
sensors, motors, lamps, or sound elements. These elements can then
be controlled by sending digital commands from the ADP machine to
the Interface, which converts the signals to analog signals which,
in turn, are routed to the appropriate output ports and transmitted
to the connected Lego devices.
ISSUE:
What is the classification of the "Multichoice" ADP Interface
designed for signal conversion between a freely programmable host
ADP and external motors, sensors, lamps and sound elements, under
the HTSUS?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The Interfaces are prima facie classifiable under subheading
8471.99.00, HTSUS, which provides for ADP control or adapter units.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to the HTSUS, page 1299, define "control"
and "adapter" units. EN 84.71(1)(D)(4) states as follows:
(4) Control and adapter units such as those to effect
interconnection of the central processing unit to other
digital data processing machines, or to groups of input
or output units which may comprise visual display units,
remote terminals, etc.
The ENs, although not dispositive, should be looked to for the
proper interpretation of the HTSUS. See T.D. 89-80, 54 FR 35127,
35128, (August 23, 1989).
While the Interfaces do effect the interconnection of a freely
programmable host computer (Chapter 84, Legal Note 5(A) ADP
machine), it is not principally used with "other digital data
processing machines, or to groups of input or output units...."
The Interfaces principally effect the interconnection of a central
processing unit ("CPU") to external sensors, motors, lamps and
sound elements (which are not classifiable as ADP units as
specified by Chapter 84, Legal Note 5(A)).
However, the ENs also define another type of ADP unit, "Signal
converting units," page 1300, as follows:
(5) Signal converting units. At input, these enable an
external signal to be understood by the machine, while
at output, they convert the output signals that result
from the processing carried out by the machine into
signals which can be used externally.
The instant interface performs the functions described in the
EN above. It enables the ADP machine to understand the sensor's
signal, while at output they convert the output signals that result
from the processing carried out by the ADP machine, into signals
which can be used externally by the motors, lamps and sound
elements.
For similar rulings regarding the classification of an
interface module which functions as an Input/Output between ADP and
non ADP machines, see HQ 955873, dated March 7, 1994, and HQ
954494, dated February 9, 1994.
In HQ 955873, the ARINC 429 and 629 VMEbus interface boards
were suitable for incorporation into the ADP machine. Therefore,
they were classifiable in subheading 8471.99.60, HTSUS. Whereas,
the instant Interfaces are not suitable for physical incorporation
into an ADP machine or unit thereof. Therefore, they are
classifiable in subheading 8471.99.90, HTSUS.
HOLDING:
The "Multichoice Interface 9751" is classifiable under
subheading 8471.99.90, HTSUS, which provides for: "[a]utomatic data
processing machines and units thereof: [o]ther: [o]ther: [o]ther:
[o]ther." The rate of duty is 3.7 percent ad valorem.
Sincerely,
John Durant, Director