NY 855611
Aug 27 1990

CLA-2-84:S:N:N1:110 855611

Mr. A. K. McClellan
U P S Customhouse Brokerage Inc.
1930 Bishop Lane Suite 200
Louisville, Ky. 40218

RE: The tariff classification of a "Sprint" Universal Programmer from the Federal Republic of Germany.

Dear Mr. McClellan:

In your letter dated August 21, 1990, on behalf of Encore Technology Corp., you requested a tariff classification ruling. The "Sprint" Universal Programmer includes software for memory and logic chips, PLDASM and self test, Universal POD base and 40-pin TOP, IBM PC/AT plug-in card, 90-cm cable, and manual. This small, free-standing programmer has a base, and can program all memory and logic circuits such as EPROMSs, EPLDs, and Micros. Special logic allows the devices to be programmed in parallel, yet individually verified. Actual device programming is controlled by the "Sprint" socket POD, with high resolution voltages and its own accurate timebase for even the highest speed devices.

The applicable subheading for the "Sprint" Universal Programmer will be 8471.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machines for transcribing data onto data media in coded form, and machines for processing such data, not elsewhere specified or included. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the software, if imported with the "Sprint Universal Programmer", will be 8524.90.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for other recorded media for sound or other similarly recorded phenomena. The rate of duty will be 9.7 cents/m2 of recording surface.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport