CLA-2 CO:R:C:M 952724 MBR
District Director
U.S. Customs Service
620 East 10th Ave, Rm 101
Anchorage, Alaska 98221
RE: Protest No. 3196-9X-XXXXXX, dated 12/24/91; Modification of
HQ 086841; Delivery Information Acquisition Device; DIAD; Main
Printed Circuit Board; Data Collector; Multi-Function Machine;
NY 868140; NY 850978
Dear District Director:
This is our response regarding Further Review of Protest No.
3196-9X-XXXXXX, dated December 24, 1991, which pertains to the
classification of a "Delivery Information Acquisition Device"
("DIAD") main electronics printed circuit board assembly, under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The completed DIAD (Delivery Information Acquisition Device)
is a hand-held electronic device used to gather information for
delivery personnel. The DIAD is used to scan bar coded labels, to
record customer signatures, and to input other data that is entered
on the keypad. The stored information is then recalled and
displayed on the LCD, or uploaded onto a mainframe at the UPS
office. The DIAD consists of several components which include an
optics module, a liquid crystal display, a keypad, a nickel cadmium
battery, a signature pad, and a bar code reader. The electronics
are contained on a main printed circuit board assembly. It is the
main printed circuit board assembly that is the subject of this
protest.
ISSUE:
Whether the article in question is classifiable within heading
8471, HTSUS, which provides for "[a]utomatic data processing
machines and units thereof," or in heading 8473, HTSUS, which
provides for parts of ADP machines?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms of
the headings of the tariff and any relative section or chapter
notes.
In order to classify a component part of the DIAD, it is first
necessary to classify the completed good. The DIAD is essentially
a "data collector," similar in form and function to the merchandise
addressed in both NY 868140, dated October 28, 1991, and NY 850978,
dated April 20, 1990. These rulings held that similar data
collectors were classifiable in subheading 8471.92.10, HTSUS, which
provides for: "[a]utomatic data processing machines and units
thereof: [o]ther: [i]nput or output units, whether or not entered
with the rest of a system and whether or not containing storage
units in the same housing." Thus, it was determined that the
essential character of data collectors was imparted by the
input/output functions. This continues to be our position
regarding data collectors.
However, in HQ 086841, dated July 2, 1990, we held that a
certain data collector for a photocopying system was classifiable
in subheading 8471.93.60, HTSUS, which provides for ADP storage
units. Therefore, it is necessary to modify HQ 086841, in order
that all data collectors are consistently classifiable in
subheading 8471.92.10, HTSUS, which provides for ADP input/output
units.
The completed DIAD consists of several components which
include an optics module, a liquid crystal display, a keypad, a
nickel cadmium battery, a signature pad, and a bar code reader.
The instant protest, however, is specifically regarding the
classification of only the DIAD main electronics printed circuit
board assembly, imported separately.
The DIAD main electronics printed circuit board itself does
not impart the principal function of the multi-function finished
good, since the finished good consists of numerous disparate
components, all of which are equally integral to the function of
the completed article. See the Harmonized Commodity Description
and Coding System Explanatory Notes (ENs), page 1132, regarding
multi-function machines. Therefore, unlike the "motherboard"
decision, in which Customs held that the essential character of a
single board computer was imparted by the "motherboard," the
completed merchandise here is a multi-function good which relies
equally on all of its components to perform its function.
-3-
HOLDING:
The "Delivery Information Acquisition Device" ("DIAD") main
electronics printed circuit board assembly is classifiable in
subheading 8473.30.40, HTSUS, which provides for: "[p]arts and
accessories (other than covers, carrying cases and the like)
suitable for use solely or principally with machines of headings
8469 to 8472: [p]arts and accessories of the machines of heading
8471: [n]ot incorporating a cathode ray tube."
The protest should be allowed in full. A copy of this
decision should be attached to the Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
EFFECT ON OTHER RULINGS:
For the reasons stated above, HQ 086841, dated July 2, 1990,
is modified under authority of section 177.9(d), Customs
Regulations, to reflect that the "Datacollector" is properly
classifiable under subheading 8471.92.10, HTSUS.
Sincerely,
John Durant, Director