CLA-2-84:OT:RR:NC:N2:220
Laura Barnes
Analog Devices, Inc.
2 Elizabeth Drive
Chelmsford, MA 01824
RE: The tariff classification of an Evaluation Board from Singapore
Dear Ms. Barnes:
In your letter dated December 11, 2017 you requested a tariff classification ruling.
The merchandise under consideration is referred to as an Evaluation Board, PN AD-FMCDAQ2-EBZ. This printed circuit board assembly (PCBA) contains processors, digital to analog converters, analog to digital converters, field programmable gate arrays (FPGA), and input/output connectors. In use, the subject Evaluation Board is described as a design tool having two distinct end uses and is identified first as an “evaluation board” and secondly as a “data acquisition and signal synthesis module”.
When functioning as an Evaluation Board, the PCBA is connected to an Automatic Data Processing (ADP) machine and various integrated circuits (IC) are tested to assess the performance capabilities of the circuit while providing the user with data to determine how the IC will work within a certain product. When the Evaluation Board is connected to its host ADP machine, it receives its power from the ADP machine. Furthermore, in this scenario the program required to analyze the IC is running on the ADP machine as well. The instant Evaluation Board is akin to the previously ruled upon PCBAs in HQ H079395, where both connect directly to an ADP machine and each are used for the purpose of data collection and analysis of ICs.
When functioning as a data acquisition board, the PCBA is connected to the user’s carrier board which allows them to view wideband radio frequency (RF) data that is stored in the FPGA and played back for testing and development purposes. We would note that when used as a RF data acquisition board, it is not connected to an ADP machine and is in a standalone configuration. While in standalone mode, power is received from a wall outlet and user interface is achieved by connecting the separate carrier board to a mouse, keyboard, and display unit.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS), is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order.
Note 3 to Section XVI states that machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component which performs the principal function. As noted above, the subject PCBAs have two key functions. The first function is to interface with an ADP machine to record the behavior and performance data of ICs for designing various products. This data processing function is described by the heading text of 8473, HTSUS. The second function is to test and record RF carrier signals and present the waveform findings on a display device, and as previously mentioned, this is accomplished in a standalone configuration where no ADP machine is used. This function is not specifically described in the Nomenclature and as such, is provided for by the heading text of 8543, HTSUS.
In your request you suggest the Evaluation Board is classifiable as a printed circuit board assembly under 8473.30.1180, HTSUS. For an alternate classification, you suggest the subject PCBA is accurately described as an “other electrical machine and apparatus, having an individual function, but not provided for elsewhere” in 8543.70.9960, HTSUS. As the subject PCBA has two distinct functions, it must first be determined if one of those functions is considered the principal function.
Based on the information you have provided as well as its physical description, the way consumers principally use the device, and the manner in which it is marketed, described, and advertised, we find that the essential character of the subject Evaluation Board is accurately described as a printed circuit assembly for the machines of heading 8471, HTSUS. Therefore, we agree with your suggested classification.
The applicable subheading for the Evaluation Board, PN AD-FMCDAQ2-EBZ will be 8473.30.1180, HTSUS, which provides for "Parts and accessories … suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Printed circuit assemblies." The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division