CLA-2 CO:R:C:M 089042 MBR
Mr. Robert Torresen
Powell, Goldstein, Frazer & Murphy
Sixth Floor
1001 Pennsylvania Avenue, N.W.
Washington, D.C., 20004
RE: "Ferrite Memory Module"; Memory storage in automatic data
processing machines; Parts and accessories of the machines
of 8471
Dear Mr. Torresen:
This is in reply to your letter of March 26, 1991, on behalf
of SCI Systems, Inc., requesting classification of "Ferrite
Memory Modules," imported from Hong Kong and Thailand, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
SCI Systems, Inc., intends to import, through the port of
Los Angeles, two separate and distinct "Ferrite Memory Modules":
(1) the "Core Memory Module," and (2) the "Program Memory
Module."
The Core Memory Module (CMM) is used to provide 12 megabits
of bulk storage memory to a digital computer used in a military
aircraft weapons system. The CMM consists of three distinct
subassemblies: (1) a sense-word-inhibit assembly, (2) a timing
and control assembly, and (3) a motherboard assembly (without the
CPU). These assemblies perform storage, timing, control,
interface, and connection functions.
The Program Memory Module (PMM) is used to provide non-
volatile information storage memory to a digital computer used in
the central interface unit of the F-16A multirole fighter
aircraft. It consists of four subassemblies: (1) memory element
assembly, (2) memory control assembly, (3) circuit card
assembly, and (4)interconnect assembly. They perform storage,
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control, and connection functions.
ISSUE:
What is the classification of the following two separate and
distinct "Ferrite Memory Modules": (1) the "Core Memory Module,"
and (2) the "Program Memory Module," under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
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...
You claim that the instant merchandise is classifiable under
subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and
accessories (other than carrying cases and the like) suitable for
use solely or principally with the machines of headings 8469 to
8472: [p]arts and accessories of the machines of 8471: [n]ot
incorporating a cathode ray tube." In order to be classifiable
here, the CMM and the PMM must be principally used with a
machine classifiable in heading 8471, HTSUSA. Chapter 84, Legal
Note 5 defines the scope of the term "automatic data processing
machine" for the purposes of heading 8471.
Legal Note 5(A)(a), chapter 84, states:
(A) For the purposes of heading 8471, the expression
"automatic data processing machines" means:
(a) Digital machines, capable of (1) storing the
processing program or programs and at least the data
immediately necessary for the execution of the program;
(2) being freely programmed in accordance with the
requirements of the user; (3) performing arithmetical
computations specified by the user; and (4) executing,
without human intervention, a processing program which
requires them to modify their execution, by logical
decision during the processing run.
You state that the CMM "is used to provide 12 megabits of
bulk storage memory to a digital computer used in a military
aircraft weapon system," and that the PMM "is used to provide
non-volatile information storage memory to a digital computer
used in the Central Interface Unit of the F-16A Multirole Fighter
Aircraft.
You have submitted no information regarding the "digital
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computer(s)" that the CMM and PMM will be utilized with.
However, due to the complexity and advanced nature of such
military aircraft weapons and interfacing computers, and the
nature of the instant merchandise, for the purposes of this
ruling, it is Customs opinion that such computers would meet the
requirements of chapter 84, Legal Note 5(A).
The Computer Glossary, Fourth Edition, Alan Freedman,
(1989), describes computer "Memory" as follows:
Oddly enough, the computer's main memory doesn't
remember anything when the power is turned off. That's
why you have to be sure to save your files before you
quit your program. Although there are memory chips
that do hold their content permanently, such as ROMs,
PROMs, EPROMS, they're used for internal control
purposes and not for the user's data. The
"remembering" memory in a computer system is its disks
and tapes, and they're usually called storage devices
in order not to confuse them with the computer's
working memory. Terms synonymous with the computer's
working memory are RAM, main memory, main storage,
primary storage, read/write memory, core and core
storage.
The PMM and the CMM provide the "working memory" for the
aforementioned digital computer systems, and are essential for
the digital computers' operation.
"It is a well-established rule that a 'part' of an article
is something necessary to the completion of that article. It is
an integral, constituent, or component part, without which the
article to which it is to be joined, could not function as such
article." United States v. Willoughby Camera Stores, Inc., 21
CCPA 322, 324, T.D. 46,851 (1933). In determining whether an
item is a part of an article, the courts look to the "nature,
function, and purpose of an item in relation to the article to
which it is attached or designed to serve...." Ideal Toy Corp.
v. United States, 58 CCPA 9, 13, C.A.D. 996, 433 F.2d 801, 803
(1979). See Clipper Belt Lacer Co., Inc. v. United States, Slip
Op. 90-22 (March 13, 1990).
The CMM and PMM are utilized as original component parts of
ADP operational systems since they are necessary to the
completion of those articles, as integral, constituent, component
parts. Therefore, for tariff purposes, they should be considered
"parts" of the machines of 8471, HTSUSA.
For similar holdings regarding similar merchandise, see HQ
088118, dated February 22, 1991, HQ 087791, dated February 1,
1991, and HQ 083956, dated April 12, 1989.
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Chapter 84, Legal Note 1(b) states: "[t]his chapter does not
cover: (b) [a]ppliances or machinery (for example, pumps) or
parts thereof, of ceramic material (chapter 69)." Subheading
6909.19.10, HTSUSA, provides for: "[c]eramic wares for
laboratory, chemical or other technical uses: [o]ther: [f]errite
core memories." However, the Harmonized Commodity Description
and Coding System Explanatory Notes (ENs) to chapter 84, page
1137, state:
On the other hand, the following are, as a rule, to be
taken to have lost the character of ceramic articles,
laboratory glassware, or machinery or appliances and
parts thereof, of ceramic material or of glass:
(i) Combinations of ceramic or glass components with a high
proportion of components of other materials (e.g., of
metal); also articles consisting of a high proportion
of ceramic or glass components incorporated or
permanently mounted in frames, cases or the like, of
other materials.
(ii) Combinations of static components of ceramic material
or glass with mechanical components such as motors,
pumps, etc., of other materials (e.g., of metal).
The instant merchandise, CMMs and PMMs, are entire printed
circuit board assemblies with numerous components mounted
thereon. Therefore, we find the instant merchandise to have
lost the character of the ceramic nature of the ferrite core
memory.
HOLDING:
The SCI Systems, Inc., "Ferrite Memory Modules" (the "Core
Memory Module," and the "Program Memory Module"), are properly
classifiable under subheading 8473.30.40, HTSUSA, which provides
for: "[p]arts and accessories (other than carrying cases and the
like) suitable for use solely or principally with the machines of
headings 8469 to 8472: [p]arts and accessories of the machines of
8471: [n]ot incorporating a cathode ray tube." The rate of duty
is Free.
Sincerely,
John Durant, Director
Commercial Rulings Division