CLA-2 CO:R:C:M 089263 MBR
District Director
U.S. Customs Service
Room 137
110 S. Fourth St.
Minneapolis, Minnesota 55401
RE: Protest No. 3501-0-000164, dated June 20, 1990; "Bootstrap
Memory Module"; Memory storage in automatic data processing
machines; Parts and accessories of the machines of 8471
Dear Sir:
This is our response regarding Further Review of Protest No.
3501-0-000164, dated June 20, 1990, which pertains to the
classification of UNISYS "Bootstrap Memory Modules," imported
from Canada, under the Tariff Schedules of the United States
(TSUS), and the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The protestant states that the "Bootstrap Memory Module" is
one of the fundamental building blocks of the military ADP
equipment designed and built by UNISYS. The "Bootstrap Memory
Module" is a small Read Only Memory (ROM) which contains the
instructions necessary to initialize the computer when it is
first turned on. It requires a chassis to plug into and it is
referenced (READ) by the Central Processor Unit (CPU). The CPU,
in turn, uses the instructions to perform the initialization of
the computer at power-up.
There are two distinct types of "Bootstrap Memory Modules"
used in the UNISYS military computers. The first type utilizes
small ferrite memory cores to store the necessary data. The
module consists of drive and selection circuits consisting of
transistors, diodes, resistors, etc., which drive the cores in
order to perform the Read function. The cores and components are
mounted on small printed circuit cards and enclosed within covers
to form a complete replaceable assembly with an interface
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connector on the bottom.
The second type of "Bootstrap Memory Module" utilizes
integrated circuit Read Only Memory (ROM) chips to store the
required data. These ROM cells are programed by electrically
burning open selected paths within each cell such that the
desired data is permanently stored in each address. The ROM
chips and all additional drive circuitry are mounted on small
printed circuit cards and enclosed as described above.
The two types of modules perform the identical task within
the computer and in a few cases are used interchangeably. These
"Bootstrap Modules" are used exclusively on computers designed
for various data processing functions on U.S. Navy ships,
submarines and aircraft.
ISSUE:
What is the classification of the "Bootstrap Memory Module,"
under the Tariff Schedules of the United States (TSUS), and 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...
The protestant claims 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 "Bootstrap Memory Module" 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;
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(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 UNISYS manufactures "Bootstrap Memory
Modules" specifically for use with its particular computers, and
that the "Bootstraps" are designed and manufactured according to
specifications which make them capable of operation only with the
particular UNISYS computers for which they are intended.
You state that: "The computers UNISYS builds using these
modules meet all of the requirements of the Harmonized Tariff
Schedule Heading 8471 relating to digital data processing
machines. They are capable of: storing programs and data, being
freely programed for a variety of tasks, performing arithmetical
computations, and executing a logical decision making program
without human intervention. These Bootstrap Memory Modules are
essential elements which are used in the initial start-up of the
computer and serve no useful function as stand alone items."
In HQ 089042, dated July 26, 1991, regarding "Ferrite Memory
Modules" (for defense application computers), Customs stated:
...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.
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The Computer Glossary, defines "Boot" and "Bootstrap," in
pertinent part, as follows:
Boot means start the computer. It comes from
"bootstrap," since bootstraps help you get your boots
on; booting the computer helps it get its first
instructions. In personal computers, there's a small
bootstrap routine in a ROM chip that is automatically
executed when the computer is turned on or reset. The
bootstrap routine searches for the operating system,
loads it and then passes control over to it. In larger
computers, the bootstrap procedure may require a more
elaborate sequence of button pushing and keyboard
input. (Emphasis added).
Thus, the "Bootstrap Memory Module" provides the bootstrap
routine which searches for the operating system, loads it and
then passes control over to it. Therefore, the "Bootstrap Memory
Module" is essential for the operation of the aforementioned
digital computers.
"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 "Bootstrap Memory Modules" 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 heading
8471, HTSUSA.
For similar holdings regarding similar merchandise, see HQ
089042, dated July 26, 1991, HQ 088118, dated February 22, 1991,
HQ 087791, dated February 1, 1991, and HQ 083956, dated April 12,
1989.
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
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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 "Bootstrap Memory Modules," 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 any ferrite core memory
elements.
HOLDING:
The UNISYS "Bootstrap Memory Modules" 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.
The UNISYS "Bootstrap Memory Modules" are properly
classifiable under item 676.54, TSUS, which provides for:
"[p]arts of automatic data-processing machines and units thereof,
other than parts incorporating a cathode ray tube."
You should allow the protest in full. A copy of this
decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division