CLA-2 CO:R:C:M 951567 MBR
Area Director
U.S. Customs Service
J.F.K. Airport
Building 178
Jamaica, New York 11430
RE: Protest No. 1001-9X-XXXXXX; Chung Wa Electronics; Active Delay
Lines; Kappa Networks, Inc.; Parts of ADP Machines; HQ 087956;
HQ 951229
Dear Area Director:
This is our response to Protest Number 1001-9X-XXXXXXX, dated
October 16, 1991, and Application for Further Review, regarding the
classification of active delay lines, under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The imported merchandise consists of "active delay lines."
They are designed to delay the transmission of a signal. They
typically consist of a ladder network of discrete inductors and
capacitors on a printed circuit board. The importer states that
active delay lines differ from lumped constant delay lines only in
that the active delay lines have a hex buffer.
ISSUE:
What is the classification of active delay lines, under the
Harmonized Tariff Schedule of the United States (HTSUS)? Are they
classifiable as claimed under subheading 8473.30.40, HTSUS, which
provides for parts of ADP machines, or under subheading 8548.00.00,
HTSUS, which provides for electrical parts of machinery or
apparatus, not specified or included elsewhere in chapter 85?
LAW AND ANALYSIS:
In HQ 951229, dated June 23, 1992, we held that lumped
constant delay lines were classifiable in item 676.54, TSUS, which
provides for parts of ADP machines.
-2-
In HQ 087956, dated January 8, 1991, we held that lumped
constant delay lines ("passive delay lines") were classifiable
under subheading 8473.30.40, HTSUS, which provides for parts of ADP
machines.
The importer asserts that the only difference between the
instant "active delay lines" and the previously ruled upon "passive
delay lines" is that the instant active delay lines have a hex
buffer. The Computer Glossary, Alan Freedman (1989), defines "Hex"
as follows: "Hexadecimal (Hex) is a numbering system that uses 16
digits (hex=6, decimal=10). Hexadecimal is a shorthand method for
representing binary numbers. Each four bits (half byte) is
converted into a single hexadecimal digit."
Furthermore, the importer asserts that the instant active
delay lines are even more dedicated to ADP functions because they
are only useable for digital applications. We agree.
Therefore, the instant active delay lines are classifiable in
subheading 8473.30.40, HTSUS, which provides for: "[p]arts and
accessories (other than covers, 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
heading 8471: [n]ot incorporating a cathode ray tube."
HOLDING:
The instant Kappa Networks, Inc., active delay lines are
classifiable in subheading 8473.30.40, HTSUS, which provides for:
"[p]arts and accessories (other than covers, 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
heading 8471: [n]ot incorporating a cathode ray tube."
The protest should be allowed in full. A copy of this
decision should be attached to the Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
CC: Regional Commissioner of Customs
c/o Protest and Control Section
6 World Trade Center, Room 762