CLA-2 RR:CR:GC 962289 JAS
Port Director of Customs
4735 Oakland Street
Denver, CO 80239
RE: Protest 3307-98-100027; Motor Exabyte; Tape Motion Control Assembly; Mammoth Reel Motor, Brushless Control Motor
Dear Port Director:
This is our decision on Protest 3307-98-100027, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a Motor Exabyte, also referred to as a mammoth reel motor or a tape motion control assembly. The entries were liquidated between July 6 and September 18, 1998, and this protest timely filed on September 23, 1998. Counsel for the protestant made additional factual and legal arguments at a meeting in our office on June 4, 1999, which he confirmed by letter, dated June 21, 1999.
FACTS:
The merchandise consists of a circuit card on which are one supply reel motor, one take-up reel motor, and two integrated circuit chips as the major components (the “assembly”). The assembly is a component of an 8 mm tape storage cartridge unit used with automatic data processing machines. It regulates various functions relating to tape motion and speed, tension control, the tension arm sensor, end of tape/beginning of tape light tower sensor, scanner connection, cartridge brake release, cartridge write (record) protect switch, and cartridge recognition switches.
The entries were liquidated under a provision in heading 8501, HTSUS, for electric motors because entry documents identified the assemblies as brushless electric motors, and commercial invoices described them as the Motor Exabyte. Counsel
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for the protestant contends that in addition to the motors and components that, arguably, complement the motors’ function, the assembly also contains other significant and substantial components essential to the operation of the complete tape drive. Counsel contends that heading 8501 describes just one component in the assembly, that these other components do not constitute output devices for transmitting the mechanical energy the motors produce, nor do they otherwise relate to the function of the motors. Counsel concludes the assembly is provided for in heading 8473, HTSUS, as parts and accessories of data processing machines.
The provisions under consideration are as follows:
8473 Parts and accessories ..suitable for use solely or principally with machines of headings 8469 to 8472:
8473.30 Parts and accessories of the machines of heading 8471:
Not incorporating a cathode ray tube:
8473.30.50 Other
* * * *
8501 Electric motors and generators (excluding generating sets):
8501.10 Motors of an output not exceeding 37.5 W:
Of under 18.65 W:
8501.10.40 Other
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ISSUE:
Whether the assembly is a good included in heading 8501.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Goods that are identifiable parts of machines or apparatus of Chapters 84 or 85 are in all cases to be classified in accordance with Section XVI, Note 2, HTSUS. See Nidec Corporation v. United States, 861 F. Supp. 136, aff’d. 68 F. 3d 1333 (1995). Assemblies that constitute motors of heading 8501 are goods included in that heading, under Note 2(a). Assemblies that merely contain a motor and are otherwise solely or principally used with a machine or apparatus of Chapters 84 or 85, are classified with that machine or apparatus, under Note 2(b). It is important to remember that some assemblies incorporating motors for computer hard disc drives are provided for in heading 8501 and some are not, depending on the nature and significance of the additional components present. Additional components, such as clutch and braking mechanisms, and a belt pulley to transmit power, that complement the function of a motor have been held to be goods of heading 8501. See HQ 083955, dated July 10, 1989. Additional components that merely transmit the power the motor produces have likewise been classified in heading 8501. See HQ 950557, dated December 26, 1991. However, a good consisting of a motor and the actual mechanism or a part of the mechanism the motor serves to power is beyond the scope of heading 8501, and is classified with the machine, apparatus or device with which it is solely or principally used. See HQ 950834, dated March 6, 1992. For example, electric window regulators used to convert standard automobile windows to power windows, and which consist of a motor, components to hold and/or move the window, plus mounting brackets for the entire assembly, were held to be outside the scope of heading 8501, and were classified in subheading 8708.29.50, HTSUS, as other parts and accessories of automobile bodies. See HQ 957575, dated July 10, 1995.
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In this case, counsel maintains that in addition to the supply reel and take-up reel motors, the assembly contains cartridge recognition switches, a cartridge write/protect switch, and a tape home sensor. These, it is claimed, are substantial parts and components essential to the operation of the tape drive
that do not relate to the functioning of the reel motors. For example, the cartridge recognition switches detect the specifications of cartridges used to clean the tape drive’s read/write scanner, deactivate the drive’s read and write circuits, and execute a pre-programmed series of back-and-forth tape movements. The cartridge write-protect switch prevents the recording of unwanted or unintended data onto the tape by detecting the position of the write-protect tab on an inserted data cartridge, and enabling or disabling the tape drive’s write/record circuitry located in another area of the tape drive. Finally, when the cartridge ejection circuitry is activated and the motor-operated tape path mechanism which moves the tape onto the read/write scanner begins returning a tape cartridge to its starting position, the tape home sensor generates a signal that slows the tape path mechanism as it nears its “home” position. This prevents damage to the tape path mechanism and early mechanism failure.
In our opinion, the cartridge recognition switches, the cartridge write-protect switch and the tape home sensor perform functions that relate to the overall functioning of the complete tape drive, and do not complement the functions of the motor. The assembly, therefore, is outside the scope of heading 8501.
HOLDING:
Under the authority of GRI 1, and Section XVI, Note 2(b), HTSUS, the Exabyte tape motion control assembly is a part solely or principally used with automatic data processing machines and units thereof, provided for in heading 8471. They are classifiable in subheading 8473.30.50, HTSUS.
The protest should be ALLOWED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
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Sixty days from the date of the decision the Office of
Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division