CLA-2-84:RR:NC:1:110 C89869

Mr. Dipan Karumsi

Allyn International Services Inc.

6290 Corporate Court, Suite C201

Ft. Myers, Florida 33919

RE: The tariff classification of a Clik internal disk drive from Malaysia.

Dear Mr. Karumsi:

In your letter dated July 2, 1998, on behalf of Iomega Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves a Clik internal floppy disk drive, with 40MB capacity, that will be used in a variety of portable digital or desktop products as an alternative method of storage.

The Clik internal disk drive has 40MB storage capacity, and stores information on removable floppy disks, which allow for easy interface between the personal computer and products containing the Clik drive unit. The products with the Clik drives will interface directly with the personal computer via parallel or serial port. The Clik drive unit can be used with such portable digital and desktop products such as:

Desktop and notebook computers; digital cameras; Personal Digital Assistants (PDA's); Smart cellular phones; global positioning Systems; Hand-held computers; and other applications defined by the market.

The Clik internal disk drives can be configured to a certain end use at time of importation, or be imported without differentiation, and be further configured in the U.S. for specific OEM applications. These drives are approximately the size of a credit card, with dimensions of 2" in width, and 3 1/2" in length.

Noting Legal Note 5 (B) to Chapter 84 of the HTS, these internal drive units would meet the definition of a "unit" of an ADP system. Since these drives are capable of use with various end products, but satisfy the conditions of paragraphs (B)(b) and (B)(c) for Legal Note 5 (D) to Chapter 84 of he HTS, these drives are in all cases to be classified as units of heading 8471.

The applicable subheading for the Clik internal disk drives will be 8471.70.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for other magnetic disk drive units, not assembled in cabinets, and without attached external power supply. The rate of duty will be free.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division