CLA-2-85:RR:NC:1:110 L82985

Ms. Kim Holstrom
Avocent Corporation
9911 Willows Road N.E.
Redmond, WA 98052

RE: The tariff classification of a Dell Embedded KVM Console Switch from Malaysia

Dear Ms. Holstrom:

In your letter, dated January 20, 2005, you requested a tariff classification ruling.

The merchandise under consideration is a Dell Embedded KVM (keyboard, video and mouse) Console Switch. A sample was submitted with the ruling request and will be returned. It is a printed circuit assembly (PCA) in a metal frame. It is intended for internal installation in an OEM (Original Equipment Manufacturer) chassis containing multiple servers. This KVM switch allows a keyboard, monitor and mouse to be connected to and switch between multiple servers. The KVM switch and servers connect into the OEM chassis backplane. The switch uses solid-state switching to switch between the server video signals. It has a connector for the backplane on the back and two connectors, a RJ45 connector for connecting to another unit and a KVM connector, on the front. This KVM switch does not have any network interface capabilities. KVM switches do not interface with the CPU for the purpose of accepting or delivering data in a coded form and do not meet Chapter 84, Note 5(B)(b) or (c). In New York ruling R00197, April 22, 2004, a similar KVM switch was classified in heading 8537.

The applicable subheading for the Dell Embedded KVM Console Switch will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…For a voltage not exceeding 1,000 V: Other: Other: Other.” The rate of duty will be 2.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division