CLA-2 CO:R:C:M 955873 MBR
Mr. Arnold Buzzard
I.M. Systems, Inc.
15239 N. 75th Street, Suite 1001
Scottsdale, Arizona 85260
RE: ARINC 429 and 629 VMEbus I/O Computer Interface Boards;
Communication Interface Module; Signal Converting Units;
Automatic Data Processing ("ADP") Machine; Flight Simulation
Testing and Maintenance ADP Interface; HQ 954494
Dear Mr. Buzzard:
This is in reply to your letters of November 11, 1993, and
January 10, 1994, to the Area Director of Customs, New York
Seaport, regarding the classification of the "ARINC 429 and 629
VMEbus I/O Computer Interface Boards," under the Harmonized Tariff
Schedule of the United States (HTSUS). Your letters were forwarded
to this office for reply.
FACTS:
The ARINC 429 and 629 VMEbus (Versa Modules/European) boards
perform interfacing in the following forms of input/output ("I/O"):
serial interface (RS-232), parallel interface, 1553 (military
aircraft serial interface), analog interface (analog to digital,
digital to analog), small computer system interface (SCSI for disk
sub systems), Ethernet interface (802.3 networking), and fiber
optics interface (FDDI networking). The ARINC 429 and 629 VMEbus
interfaces (hereafter "Interfaces") are principally used to
interface a freely programmable host computer automatic data
processing machines ("ADP") with various components for airplane
flight simulation, real-time flight control, and for extensive
testing of computer controlled flight systems for maintenance
needs.
ISSUE:
What is the classification of the ARINC 429 and 629 VMEbus
interface boards designed for signal conversion between freely
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programmable host ADPs and airplane flight simulation and control
systems, and flight maintenance test equipment, 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...
You assert that the interfaces are classifiable as parts of
ADP machines, under subheading 8473.30.10, HTSUS.
The Legal Notes to Section XVI state, in pertinent part, as
follows:
2. Subject to note 1 to this section...parts of
machines...are to be classified according to the
following rules:
(a) Parts which are goods included in any of the
headings of chapters 84 and 85...are in all cases
to be classified in their respective headings.
Therefore, if the interfaces are specifically classifiable in
a heading of chapter 84 or chapter 85, they would not be
classifiable as parts of ADP machines.
The interfaces are prima facie classifiable under subheading
8471.99.00, HTSUS, as ADP control or adapter units.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs), page 1299, define control and adapter
units 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.
While the instant interfaces do effect the interconnection of
a freely programmable host computer (Chapter 84, Legal Note 5(A)
ADP machine), it is not principally with "other digital data
processing machines, or to groups of input or output units...."
The instant interfaces principally effect the interconnection of
a central processing unit ("CPU") to flight simulation, test, and
control systems (which are not classifiable as ADP units as
specified by Chapter 84, Legal Note 5(A)).
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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 interfaces perform the functions described in the
EN above. Furthermore, these interfaces are incorporated into a
mainframe ADP processor unit. Therefore, they are classifiable in
subheading 8471.99.60, HTSUS, which provides for: "[a]utomatic data
processing machines and units thereof: [o]ther: [o]ther: [o]ther:
[u]nits suitable for physical incorporation into automatic data
processing machines or units thereof."
For a similar ruling regarding the classification of an
interface module which functioned as an I/O between ADP and non ADP
machines, see HQ 954494, dated February 9, 1994.
HOLDING:
The "ARINC 429 and 629 VMEbus I/O Computer Interface Boards,"
are classifiable under subheading 8471.99.60, HTSUS, which provides
for: "[a]utomatic data processing machines and units thereof:
[o]ther: [o]ther: [o]ther: [u]nits suitable for physical
incorporation into automatic data processing machines or units
thereof." The rate of duty is Free.
Sincerely,
John Durant, Director